【摘要】 自20世纪80年代末以来,现代农业专业合作社在我国广大农村地区逐步兴起,并呈蓬勃发展之势。2006年10月31日,我国第一部专门规范农民专业合作社发展的法律——《中华人民共和国农民专业合作社法》正式颁布并于20007年7月1日施行,至此,我国农民专业合作社正式步入法制化发展轨道。农民专业合作社是农业产业化经营的重要实践载体,是我国实现农业现代化的较优路径选择。作为一种特殊的组织制度安排,农民专业合作社是随着国家农业产业化战略实施应运而生的,它的产生和发展是我国农村体制改革继家庭联产承包责任制之后的又一制度变迁和创新。但是,我国农民专业合作社发展的法律供应仍凸显出很大的不足,民商法学理论和立法实践对农民专业合作社的促进作用仍然存在很大的局限性,无法有效地引导和促进我国农民专业合作社的发展。以法学视角研究农民专业合作社,具有重要的理论意义和实践价值。本研究是在我国正处于建设社会主义新农村的关键时期、重庆市积极落实中央“314”总体部署的时代背景下,运用理论与实际相结合和比较研究的方法,并通过综合运用社会学、经济学与法哲学等多学科研究成果及研究方法,对我国农民专业合作社的法律制度理论进行的一次较为全面和系统的研究尝试。全文共分为五个部分：第一部分为引言；第二部分为农民专业合作社相关基本理论问题概述；第三部分为我国农民专业合作社现行立法的进步与不足；第四部分为国外合作社法律制度考察及其启示；第五部分为我国农民专业合作社立法完善相关建议。在第一部分,对本文的选题背景作了介绍。本文认为,完善农民专业合作社相关法律制度,促进其健康可持续发展,对于推进我国农业产业化经营,推动新时期农村体制改革,实现我国农业现代化,具有重要意义。笔者希望通过本研究,能够为我国农民专业合作社立法的完善提供较为有益的理论支持,以期丰富我国农民专业合作社法律制度理论成果。在第二部分,本文对农民专业合作社相关基本理论问题进行了界分。本文从合作社这一上位概念出发,探讨了合作社的历史起源和涵义。在考察了国际合作社联盟关于农业合作社的定义的基础上,本文对农民专业合作社进行了概念界定并重述了国际合作社联盟确立的合作社七项原则。通过论证分析,本文认为农民专业合作社的法律性质应界定为非营利性特殊法人。本文结合《我国农民专业合作社法》文本对农民专业合作社的基本特征作了分析,并以此为基础,对农民专业合作社与其他组织形态作了比较分析。在第三部分,本文依据《农民专业合作社法》并结合重庆市农民专业合作社发展的实际,对我国农民专业合作社立法的进步与不足进行了归纳。在立法的进步方面主要包括：初创了合作社法人制度；明确了平等的社员权；构建了组织机构制度；构建了盈余分配制度；框定了政府扶持制度。在立法的不足方面主要包括：社员权取得与丧失制度不完善；社员出资不具有确定性；社员权救济制度的缺失；盈余分配制度不合理；政府扶持政策不健全；审计监督制度不完善。在第四部分,本文对国外合作社法律制度进行了比较考察。通过对法国、德国、美国农业合作社及日本的农业协同组合的发展情况及相关立法的介绍,总结了国外农业合作社组织发展的特点和先进经验,认为我国农民专业合作社的发展必须依赖于完善的法律保障机制,其中,政府对农民专业合作社的扶持是法律保障的重要内容。在第五部分,本文提出了我国农民专业合作社立法完善相关建议。包含七个方面：一是完善社员权的取得与丧失制度。增加不得拒绝符合入社条件的成员入社、社员权转让和出质、增加社员继承人入社、完善社员退社时法律后果的规定；二是完善社员出资制度。实现社员出资的形式和出资要求的法定化；三是增设社员权利救济制度。着重构建社员的自助救济制度与诉讼救济制度；四是调整盈余分配制度。修改现行法关于盈余分配的不合理顺序；五是构建农民专业合作社联合社制度；六是完善政府扶持制度；七是完善审计监督制度。着重完善委托审计监督制度,增设政府特别审计监督制度。

　　【关键词】 农民专业合作社； 盈余分配； 审计监督； 法律制度完善；

　　【Abstract】 Since the late 1980s, modern agricultural professional co-operatives work up speedy on rural area in china. On October 31,2006, The People’s Republic of China law on farmer professional co-operatives was promulgate, and implementation on July 1, 2007, which the first law on farmer professional co-operatives and it mark the beginning of Legal development track on fanner professional co-operatives in china. Farmer professional co-operatives are very important channel of the industrialization of agriculture and it is better routing selection to achieve modernization of agriculture.As a kind of special organization system arrangement, farmer professional co-operatives were born along with industrialization of agriculture, which emergence and development was another institutional change and innovation followed China’s rural reform and the household contract responsibility system. However, the legal supply of farmer professional co-operatives wsa not enough, civil theory and legislation practice of farmers’professional co-operatives promote be still exists serious limitations, unable to effectively guide and promote development of our country farmers’ professional co-operatives. By law perspective discuss of farmers’professional co-operatives have great theoretical significance and practical value.This study is in the era background of construction of the new socialist countryside critical period in our country and Chongqing actively implementing "314overall scheme", using integrating theory with practice and comparative research methods, comprehensive use of sociology, economics and law philosophy multidisciplinary research achievement and research methods, to our country farmers’ professional co-operatives legal system theory to a more comprehensive and systematic research attempt. Full text is divided into five chapters, chapter one is the introduction; the second chapter is the farmers’ professional co-operatives related basic theoretical issues border points; the third chapter is the china’s fanners’professional co-operatives legislation progress and deficiencies; the fourth chapter is the foreign co-operative legal system inspection and the enlightenment; the fifth chapter is the china’s farmers’ professional co-operatives legislation perfect relevant Suggestions.In the first chapter of this paper was introduced the background purpose.The author believes that has important significance by Perfect farmers’ professional co-operativpment for pes related legal system and Promote farmers’ professional co-operatives healthy and sustainable develoromoting the industrialized operation of agriculture and promote the new period country system reform and realize the agricultural modernization. The author hope that this research can have an effect theoretical support for Chinese farmers’ professional co-operatives improvement of the legislation provide, to enrich our country legal system theoretical achievements of farmers’professional co-operatives. Literature review summarizes the academic reviews research status from farmers’ professional co-operatives legal nature membership right distribution system of public accumulation and government relations aspects. This paper take link theory with practice as the basic research methods, and comprehensive use of comparative analysis of empirical analysis and other methods.In chapter two, this paper definitioned related basic theory problem of farmers’ professional co-operatives. This article discussesed the historical origin and connotation of the co-operatives from the upper concept. Base on investigate the definition about the farmers’professional co-operatives of international co-operative alliance, this paper definition and restated seven-item principles which established of international co-operative alliance.Through analysis, this paper argues that the legal nature of farmers’professional co-operatives shall be defined as non-profit special legal person.This paper according to text of The People’s Republic of China law on farmer professional co-operatives analyzed characteristics of farmers’ professional co-operatives, and based on that compared and analyzed fanner professional co-operatives with other organization forms.In chapter three, this paper summarized legislation progress and shortcomings practice of farmers’ professional co-operatives development based on The People’s Republic of China law on fanner professional co-operatives and combining with chongqing farmers’ professional co-operatives. The mainly legislative progress includes that set up the legal person system, clear the equal right of membership, constructs the organization system, constructs the surplus allocation systemand and the government support system.The mainly legislative shortage include that obtain and loss membership right system are not perfecte, membership investment not deterministic, membership right remedy system not perfecte, Surplus allocation system is not reasonable, the government support policy is not sound and audit supervision system is not perfecte.In the fourth chapter, this paper were studied comparatively abroad co-operative legal system. Through introduced the French, German, American and Japanese agriculture co-operative legislation, summarize the development characteristics and advanced experience of foreign agricultural co-operative organization, this paper holds that Chinese farmers’ professional co-operatives development must rely on a perfect legal safeguard mechanism, among them, the government support of farmers’ professional co-operatives are important content of legal protection. In chapter five, this paper proposed relevant legislation Suggestions for consummate our country farmers’ professional co-operatives.Suggestions falls into seven categories:Firstly, we should consummate acquisition and loss institution of the membership right.Secondly, we should improve institution of the membership contribution of capital. Thirdly, we should additional institution of membership right relief. Fourthly, we should adjust institution of surplus distribution. Fively, we should to build up institution of farmers’ professional co-operatives union. Sixly, we should consummate government support system. Finally, we should consummate institution of audit supervision.

　　【Key words】 Farmers’ professional co-operatives； Distribution of earnings； audit supervise； legal institutions consummate；