【摘要】农民专业合作社自产生就被赋予一种促进社会公平的积极精神，在一定程度上弥补市场经济的不足。农民专业合作社的利益分配是农民利益实现程度的重要表现，合理的利益分配机制是促进农民专业合作社健康发展的重要途径，也是农民专业合作社属性的突出体现。本文试图综合运用比较分析方法、规范分析方法等方法对龙泉市专业合作社利益分配问题进行系统、深入的研究，以期达到合作社利益公平分配的目标，推动合作社真正做到“民办、民管、民受益”。

　　首先，本文通过对龙泉市农民专业合作社的公共积累的权益归属、惠顾量(额)返还分布比例和股金分红现状、政府财政扶持资金的权益归属等分配情况作了具体的分析。结果表明：龙泉市合作社利益分配的现状与国际合作社通行的利益分配原则存在诸多不符的现象：可分配盈余主要是按股分红和交易量(额)在社员之间进行分配，按股分红的合作社的数量较多；按交易额分配的合作社也存在不规范之处，总量往往低于可分配余额的60%,按股分红的比例远高于按交易量(额)返还的比例；公共积累、财政扶持资金的分配、使用存在不规范之处。

　　其次，针对合作社利益分配中的存在的问题，提出四点重要的解释，以对合作社利益分配的的原因进行探讨：(1)合作社产权结构的异化。(2)治理结构与民主管理缺陷。(3)农民自身因素的限制--参与意识和参与能力。(4)政策环境和社会经济环境的制约。

　　最后，本文认为解决问题的关键是强化普通社员参与的主体地位，创新产权制度，此外，还要从建立监督程序，明确监督主体等途径着手，使农民专业合作社的利益分配制度逐渐趋于成熟与完善。

　　【关键词】农民专业合作社；利益分配；合作社经典原则；龙泉市

　　【Abstract】 Special farmer cooperatives have been given a positive spirit to promote social equity. To a certain extent, it can compensate for lack of market economy. Special farmer cooperatives adhere to the principle of equity and jointly operating methods to seek economic benefits for their members and promote their living standards. It has the dual target of pursuing society fair and economic benefits. Distribution of benefits in special farmer cooperatives is an important performance for how farmer’s benefits to realize. A reasonable allocation mechanism is not only an important way to promote the development of special farmer cooperatives to the healthy development, but also an important characteristic of special farmer cooperatives. How to create among the members of a reasonable income distribution and sharing is the main content of the development of cooperatives. However, in the actual operation of the cooperative process, the development mechanism violate the principles of the international cooperative and its own charter, and it was challenged to choose cooperative for protect and realize their benefits.

　　Firstly, this article focuses on deep analysis of public backlog, remain the sum return through patronage, proportion of bonus, rights and interests of the public accumulation and government support funds. The results show that the distribution of benefits in Longquan City is very different from the classical principles of cooperatives. For example, surplus is mainly shared profits according to bonus and patronage between the members; there are irregularities by the distribution volume of transactions cooperative and the total balance is often less than 60%. Sharing profits according to bonus is far more than the proportion of return according to the proportion of turnover. In addition, the state financial support funds and public backlog are basically controlled by the majority shareholder. Most of them can’t comply with the principle well.

　　Secondly, the explanation for the distribution of current interests of special farmer cooperatives as follows: (1) Alienation of cooperative ownership structure. (2) Defect of governance structure and democratic management. (3) Restrictions on farmers’ own factors---the sense and the capacity of participation. (4) Constraints of the policy environment and socio-economic environment. Distortion of values of Longquan special farmer cooperatives is the deep reason.

　　Finally, In order to ensure the interests distribution system of cooperatives to be mature and perfect, the key solution is to strengthen the dominant position of the participation of ordinary members, carry on property system innovation. At the same time, supervising procedures should be established, and the supervisors should be made clearly.

　　【Key words】 Special farmer cooperatives； benefit distribution； classical principles of cooperatives； Longquan City