【摘要】农民专业合作社是一种新的市场经济主体，这一主体国家法律规范的时间不长，有必要深化对其产权制度的认识，加以改进，更好地促进其发展。本论文在借鉴国内外产权理论与合作社理论基础上，以农民专业合作社主要制度为出发点，运用定性与定量分析相结合、理论与实践相结合、比较与案例分析相结合的方法，较为系统地分析了农民专业合作社的所有权制度、管理制度、分配制度，探讨了农民专业合作社对农村土地产权的影响。以此为基础，在成员出资、劳务出资、公积金性质及提取、农民专业合作社规模、监事会或执行监事设立、工资制度、国家财政直接补助资金管理、农民专业合作社参与土地流转等方面提出了政策建议。

　　农民专业合作社产权制度研究表明：(1)农民专业合作社现行所有权制度体现了成员之间的平等合作关系，其完整模型是“一定范围内直接结合的个人对同一范围内资源的大体均等的个人所有+逐渐增加积累的个人所有+成员对一定资源的集体所有+让渡了的国家所有”的复合产权制度。农民专业合作社产权不仅是在直接生产经营过程中由众多数量大体均等的个人产权复合而成，更是由已经集合的个人产权、集体产权与国有产权复合而成。(2)农民专业合作社现行管理制度努力消除成员在管理地位上的差别，其完整模型是“一人一票+附加表决的集体管理权”.农民专业合作社的成员既是生产力的主体，又是农民专业合作社的管理主体，还是农民专业合作社的管理客体，从而成员能够平等参与管理。在治理结构上，建立了“循环控制”结构。在实现机制上，要求较好地运用教育机制、批评和自我批评机制、竞赛机制，通过成员的自我管理、自我监督，完成农民专业合作社的各项经济活动。(3)农民专业合作社现行分配制度基本能实现对每一个成员的激励，其完整模型是“交易量(额)分配为主+出资分红+提取公积金+劳动分红的复合分配制度”.农民专业合作社分配经济利益的依据是多重的：既有按劳动分配(工资分配制度等)，又有按交易量分配，还有按出资分配。农民专业合作社分配制度不是单一而是多重的，多重分配制度的存在归根到底是由农民专业合作社的复合产权制度决定的。由于农民专业合作社的人合性质，使成员按交易量(额)分配在其中占据了主体或支配地位。农民专业合作社提取公积金更多的体现长期利益，盈余返还则更多地体现当期利益。按交易量(额)分红体现人合关系，按出资分红体现资合关系。工资制度则体现劳动(包括企业家才能)要素与其他要素(资金、土地)的分配关系。由于所有者与劳动者的同一性，这些都体现了农民专业合作社成员内部之间的经济关系。(4)农民专业合作社能够在农村土地承包经营权入股上发挥作用。对于农村集体经济组织内部以家庭承包方式获取的土地承包经营权，可依法采取转包、出租、互换、转让或其他方式流转；承包方之间为发展农业经济，可自愿将土地承包经营权入股，从事农业合作生产。

　　农民专业合作社产权制度有效地推动了农民专业合作社的发展，但是，也有可以改进的方面。从所有权制度看，可以规定成员的最低出资额和最高出资比例；明确劳务可作为农民专业合作社出资；公积金在成员退社时不得退还，但在农民专业合作社解散、破产清算时，可作为可分配剩余资产分配给成员；可规定设立农民专业合作社投资公司，确保国家财政直接补助资金用于农民专业合作社发展。从管理制度看，可以规定农民专业合作社成员人数的上限和成员出资总额的上限；明确必须设立监事会或执行监事，监事任期届满后必须替换一半以上的监事。从分配制度看，可以规定农民专业合作社要形成成员工资与农民专业合作社绩效、消费价格指数联系，收入风险代替就业风险的机制；明确公积金的最低提取比例。从对农村土地承包经营权影响看，可以允许农民土地承包经营权入股组建农民土地专业合作社，实现土地所有权、承包经营权、法人财产权、具体经营使用权的有机统一，在农村集体乃至更大范围内实现土地统一流转、经营，推进农业生产的规模经营。

　　【关键词】农民专业合作社；所有权制度；管理制度； 分配制度；土地流转

　　【Abstract】 Professional peasant cooperatives is a new market economy, the main, the main country of legal norms is not long, it is necessary to deepen their understanding of property rights system to improve and better promote its development. In this paper, learn from home and abroad in the Theory of Property Rights and the basis of the theory of cooperatives to peasant cooperatives professional major systems as a starting point, the use of qualitative and quantitative analysis, theory and practice, compared with the case study method of combining a more systematic analysis of peasant cooperatives professional ownership of the system, management system, distribution system, to explore the professional farmers cooperatives for rural land property rights implications. On this basis, the member-funded, labor-funded, the nature of provident fund and extraction, peasant cooperatives professional size, the board of supervisors or the implementation of Supervisors to set up, the wage system, the state financial management of funds direct subsidies, farmers cooperatives to participate in professional areas such as land transfer policy proposals put forward.

　　Farmer cooperatives professional study shows that property rights system: (1) Farmer cooperatives professional system is a reflection of the current ownership between members of equal partnership between, the integrity of the model is "a direct combination of a certain range of individuals within the same range of resources to the general equality of all individuals a gradual increase in the accumulation of + A gradual increase in the accumulation of all the individuals + the individual members of a certain the collective resources of all + alienation of the country all the "composite property rights system. Farmer cooperatives professional property rights not only in the direct process of production and operation by the number of roughly equal number of personal property rights compound formed, it is already set by the individual property rights, collective property rights and state-owned property rights compound formed. (2) Farmer cooperatives in the existing management system of professional efforts to eliminate the status of members in the management of differences, the integrity of the model is "one person, one vote + additional collective management rights." Professional members of peasant cooperatives in both the main body of the productive forces, but also the management of Farmer Cooperatives main professional or professional peasant cooperatives management object, and thus members can participate in the management of equality. In the realization of the mechanism requires a better use of education mechanism, criticism and self-criticism mechanism, competition mechanism, through the members of self-management, self-supervision, and completion of professional farmers and the economic activities of cooperatives. (3) Farmer cooperatives existing professional distribution system to realize the basic members for each incentive, the integrity of the model is a "trading volume (turnover) the allocation of funding mainly + Provident Fund + dividend + dividend Compound labor distribution system." Farmer cooperatives professional basis for the distribution of economic benefits are multiple: not only by the allocation of labor (the wage distribution system, etc.), and by the distribution of trading volume, as well as by the allocation of funding. Farmer cooperatives in the distribution system of professional rather than a single but multiple, multi-distribution system is the final analysis, the existence of peasant cooperatives professional composite system of property rights decision. Farmer cooperatives as a result of co-professional in nature, so that members of the trading volume (turnover) distribution in which the main or dominant position to occupy. Farmer cooperatives extract professional fund more long-term interests of the embodiment, the surplus is returned to be reflected in more current interests. By trading volume (turnover) reflect the co-relations dividends, according to investor dividends reflect the relationship between co-owned. Wage system is embodied labor (including entrepreneurship) elements with other elements (capital, land) of the distribution relationship. As the owner and the worker identity, which reflects the professional peasant cooperatives between members of internal economic relations. (4) professional peasant cooperatives in the rural land contract to the right to operate on the role of shareholders. For the rural collective economic organizations in order to acquire the household contract land contract the right to operate can be taken in accordance with the law subcontract, lease, exchange, transfer or otherwise transfer; contractor for the development of agriculture between the economy, can be voluntarily contracted land management right investment, engaged in agricultural production.

　　Farmer cooperatives professional system of property rights of farmers to effectively promote the professional development of cooperatives, but also has areas for improvement. Look from the ownership of the system can be provided for members of the minimum and maximum funding of capital ratio; clear professional services can be used as peasant cooperatives financed; provident fund member agency shall not refund back, but professional peasant cooperatives in the dissolution of bankruptcy may be used as the distribution of the remaining assets allocated to the members; can be provided for the establishment of peasant cooperatives professional investment companies to ensure that the national financial funds for direct subsidies peasant cooperatives professional career. Look from the management system, may provide professional peasant cooperatives limit the number of members and members of the upper limit of the total investment; a clear need to set up the implementation of the board of supervisors or supervisors, supervisors must be replaced after expiry of more than half of the supervisors. Terms of the distribution system, may provide to the formation of peasant cooperatives professional members of wages and peasant cooperatives professional performance, contact the consumer price index, income risk in lieu of employment risk mechanism; explicitly extract the minimum proportion of provident fund. From the rural land contract the right to operate the impact of look, you can permit peasant land contract the right to operate a professional stake in the formation of peasant land cooperatives, land ownership, contractual right, corporate property rights, the specific operation of the organic unity of the right to use, in rural as well as a wider range of collective land to achieve a unified flow, operating and promoting the agricultural production scale operation.

　　【Key words】 Professional farmers cooperatives； Ownership of system； Management system； Distribution system； Land circulation