【作者】 马丽岩；

【导师】 李彤；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2008， 硕士

【摘要】 农民专业合作社是弱势群体农民组织起来闯市场,把家庭经营和合作经营的优势结合起来,解决小农户与大市场矛盾的有效制度安排,是目前解决三农问题,增加农民收入的新途径。《农民专业合作社法》的颁布,确立了农民专业合作社的法人地位,使农民专业合作社进入了一个依法推进的新阶段。农民专业合作社作为一种特殊的企业,其经营宗旨具有追求公平和效率的双重目标,农民专业合作社的利益分配制度是合作社制度的核心内容,能最直接反映合作社的思想宗旨,一个好的分配制度是农民专业合作社的灵魂,是农民专业合作社吸引非社员加入的关键制度安排,是农民专业合作社稳定、发展、壮大的关键。分配制度的重要性与目前的研究现状相比,明显滞后和不相称,说明农民专业合作社的分配制度还没有引起足够重视。因此,迫切需要根据农民专业合作社发展的实际状况,综合考虑各方面利益,进行合理的分配机制设计。本研究的主要目的在于通过典型调查,对河北省农民专业合作社利益分配现状及形成原因进行分析,探索在我国农村现实经济社会条件下,即讲求效率调动农民专业合作社不同角色成员积极性,又能实现农民专业合作社带动弱者追求社会公平目标的利益分配机制。农民专业合作社本质上是一种使用者拥有和控制并根据使用进行分配的企业形式。合作社产权结构的同质性是合作社实现成员民主管理、资本报酬有限、盈余按惠顾额返还的基础,而河北省农村现阶段经济社会条件是资本和具有企业家素质的人才相对于劳动是稀缺的生产要素,绝大多数农民专业合作社都是依托能人大户、龙头企业、或农技部门组建,形成了农民专业合作社异质性的产权结构,表现为合作社股金集中度普遍较高,社员中出现大股东社员和小股东社员,核心社员和非核心社员,投资者社员和生产者社员的差别,合作社中的优势股为农民专业合作社的实际控制者,农民专业合作社的利益分配自然倾向于优势股东,按股分红的比例远高于按交易额返还的比例,国家财政扶植资金及带来的收益也基本为合作社的大股东所得。针对河北省农民专业合作社利益分配的这种现状,本文提出河北省农民专业合作社的利益分配方式应在借鉴经典合作社利益分配经验;遵守《农民专业合作社法》有关利益分配的规定;效率优先兼顾公平的原则下,根据农民专业合作社不同的产权结构,采取不同的利益分配方式,对于比较经典的农民专业合作社可按资本报酬有限原则、盈余按惠顾额返还原则进行分配,对于有股份化倾向的农民专业合作社可以采用“一社两制”的分配方式,即对外来资本和社会资本实行按股分红,合作社内部则实行按交易额返还。对于农民专业合作社的公共积累和国家财政扶植资金的权益分配应更注重公平,以按社员与合作社交易量为主结合社员所占股金比例进行分配,并划分到社员个人账户中去,在一定程度上实现农民专业合作社追求社会公平的目标。河北省农民专业合作社发展还处于初创阶段,现阶段在合作社利益分配中先用一部分公平目标换取效率,鼓励合作社发展起来,再挖掘普通社员占有的资源优势增加普通社员在合作社所占股份,并吸收新社员和通过股权转让使大股东减持股份等方式,进行产权制度创新,从根本上解决优势股控制合作社的状况,做到民办、民管、民受益。更好地实现农民专业合作社追求社会公平的经营目标。更多还原

【Abstract】 The Special Farmers’ Cooperation is a minority community farmer organization getting up to rush a market, solve the antinomy between small peasant household and big market. It is a valid system arrangement to put together the advantage of family management and cooperation management. It is also a new path currently to workout three agriculture problems and to increment farmer income. The promulgation of《The Special Farmers’ Cooperation law》establish the legal person position of The Special Farmers’ Cooperation, and make The Special Farmers’ Cooperation got into the new stage of pushing forward by law. The Special Farmers’ Cooperation, as a kind of special business enterprise, it have the dual target of pursuing a society fair and economic benefits. profit appropriation of Special Farmers’ Cooperation is the core contents of co-operative societies system, most directly reflecting co-operative societies, thought aim. a good profit appropriation system is the soul of co-operative societies, it is a system arrangement to attract the non- society member to join in , it also is the key of stability, development, expandance .the importance of appropriation system is obvious disproportionate compare with the current of research condition, elucidating profit appropriation of the co-operative societies haven’t cause enough value. Therefore, It is urgent to carry on reasonable design of appropriation system according to actual development condition of co-operative societies , comprehensiving consideration various impact factor. the main purpose of This text lies in analyzing the profit appropriation present condition of Special Farmers’ Cooperation in Hebei and the formation reason, through typical model investigate. under the condition that our reality village economy, we should persue a profit appropriation mechanism of stressing an efficiency and transfer different role members, aggressive, and arouse weaks pursue society fair target.co-operative societies is a kind of enterprise form that users own、control and carry on allotment of business according to usage. the quality of co-operative societies, property structure is to realize member democracy management, capital guerdon limited, remain the sum return through patronage. but the present stage economy condition in our country village is capital and entrepreneur is sparse lack of production factor compared with labor. great majority Special Farmers’ Cooperation set up by relying on the ability person , group leader business enterprise, or farming technology section, forming the property structure with differences, Hebei province is also the same, with the performance of the higher store capitalization concentration degree, appearing the difference between the big shareholder society member and small shareholder society member, the core society member and non-nuclear heart society member, the investor society member and manufacturer’s society member. the existence of advantage stock is the actual controller in co-operative societies, the surplus of the co-operative societies incline toward advantage shareholder, the Share Capital dividends is comparison far from the sum return according to trade return, Ministry of Finance funds nation the public finance prop up a funds and bring of the income is also basic for the big shareholder of the school store income. Aim at this kind of present condition co-operative societies profit appropriation, this text put forward that profit appropriation should draw lessons from the classic profit appropriation principle. Obey the relevant provision of《The Special Farmers’ Cooperation law》; under the principle of giving attention to both fair and efficiency. according to dissimilarity of property structure, we should adopt different profit appropriation ways. As for classic co-operative societies, t can carry on profit appropriation according to capital guerdon limited principle, surplus press patronage the sum return revivification to then allotment. For the co-operative societies which turn incline to joint-stock can adopt the appropriation principle of "one agency two make", namely foreign capital and society capital Share Capital dividends according stocks , inner the co-operative societies practice to return according to bargain sum .we Should pay more attention to the fair profit appropriation of public backlog and nation public finance funds, with trade amount between members and co-operative societies combining the capitalization comparison that members have, divide into the members, personal account. The development of Special Farmers’ Cooperation in Hebei still be placed in beginning stage. in this stage, we use the fair targe exchange an efficiency first , encouraging co-operative societies development , again scoop out common society members, resources to increse common society member store shares, absorbing new society member and turn to make big shareholder reduce hold share, carry on property system innovation to solve an advantage stock control condition by the root. We can real attain the people of co-operative societies to do, people to manage, the people be subjected to be benefit. Betterly realizing the co-operative societies, management target of pursuing a society fair.更多还原