【摘要】 我国《农民专业合作社法》对农民专业合作社各项制度作了框架性规定,有关其治理结构的规定也是概括性,可操作性差。因此,研究如何完善农民专业合作社法人治理结构的可操性具有积极的意义。正如国务院研究室农村司副司长叶兴庆所说,“落实合作社法尚需解决合作社的治理结构、细化扶持政策两大问题。”首先是概述农民专业合作社治理结构,然后考察国外典型合作社的治理结构,并从中得到启示;使用新制度经济学的产权制度作为分析工具对农民专业合作社的产权构成作了深入了剖析,并指出未清晰界定产权的共有财产是合作社低效率的原因。再结合我国农民专业合作社法人治理结构在实践中存在的问题并对其成因进行分析。最后是完善我国农民专业合作社法人治理结构的建议。具体来说,全文除引言、结论、致谢外,共五大部分。第一部分,农民专业合作社法人治理结构概述考察世界各国及地区关于合作社的定义,抽象出其一般地内在规定性。我国农民专业合作还具有自己的独特性。与公司相比,农民专业合作社治理结构在目标、分配方式、投资者关系、股权转让、外部市场竞争、投票表决制度都有其特殊性。农民专业合作社治理结构作为一种制度安排,也体现了如下功能:(1)协调合作社的利益矛盾。(2)规定权利(力)与义务。(3)强化对代理人的激励与约束。第二部分,国外典型合作社治理结构考察与启示考察了蒙德拉贡合作社、德国合作社、日本农协、北美“新一代合作社”的治理结构,它们给出了以下提示:(1)引入现代公司治理结构。组建社员(代表)大会、理事会、监事会及经理人员治理机构,并实行分权制衡。(2)突出专家管理。在实行社员民主控制之外,另行设立专家咨询机构为合作社提供决策建议。(3)清晰的界定产权。设置个人资金账户、社员资格的封闭制度、投资额与惠顾额的比例化、减少公共积累等都是为了清晰的界定产权。第三部分,我国农民专业合作社法人治理结构的理论基?从三个方面对我国农民专业合作社法人治理结构作出了理论分析。(1)产权理论。由于农民专业合作社特殊的产权结构,尤其是大量未清晰界定的共有财产产权的可能会被成为攫取的对象,这是合作社法人治理结构的理论基础之一。(2)两权分离理论。合作社所有权与经营权的分离,经营者与所有者的利益可能发生冲突,单纯追求自身利益的经营者绝不会很好地服务于所有者,经营者可能利用控制权对公司进行掠夺。这是合作社法人治理结构理论基础之二。(3)委托代理理论。委托代理理论指明了公司治理所要解决的最核心问题。如何使具有独立利益和自利倾向的代理人能维护委托者的利益并愿意为委托者的目标努力工作就是治理结构的基石。这是合作社法人治理结构的理论基础之三。第四部分,我国农民专业合作社法人治理结构的问题及成因我国农民专业合作社处于初创阶段,在治理结构上也表现了一些问题,其问与成因表现如下:(1)缺乏投资激励及其成因;(2)投票表决机制形同虚设及其成因;(3)内部治理结构不规范及其成因;(4)股权集中及其成因。第五部分,我国农民专业合作社法人治理结构的完善针对前文的问题及成因,从三个方面完善我国农民专业合作社法人治理结构:(一)完善产权及股权制度。1.完善产权制度。具体对策为:(1)界定共有财产的产权。(2)投资额与惠顾额比例化。(3)有条件的社员资格“门户开放”。(4)交易权权益的可转让性。2.完善股权结构制度。具体对策为:(1)扩大中小社员的投资额。(2)限制股权集中。(3)少数骨干社员的超限额资产转租。(二)完善投票表决制度。具体对策为:(1)完善限制附加表决制度。(2)建立委托投票制度。(3)完善信息公开制度。(三)完善社员(代表)大会、理事会、监事会相关制度。具体对策为:(1)完善社员(代表)大会制度。(2)完善理事会制度。(3)完善监事会制度。

　　【关键词】 农民专业合作社； 法人治理结构； 产权； 投票表决制；

　　【Abstract】 Professional farmers cooperative framework of the system were made by Chinese“professional farmers cooperatives law”,the relevant provisions of its governance is also a general,poor operability.Therefore,studying how to improve the professional farmers cooperative corporate governance of the exercises can be of positive significance.State Council Research Office as deputy director of rural Xingqing Ye said,“the implementation of The Co-operatives Law need to be settled the corporate governance,policy refinement to support two major problems.”First of all,professional farmers cooperative governance are outlined,then studying the typical governance of foreign cooperatives and gain enlightenment.the use of the new institutional economics of property rights system as an analytical tool for the property rights of farmers cooperatives constitute professional depth of the analysis is not clear defined property rights,and they are the reasons for the low efficiency of co-operatives.Combined with Chinese professional farmers cooperative corporate governanc in practice problems and an analysis of its causes.Finally,propotion of improvement Chinese professional farmers corporate governance by put forword.Specifically,except the introduction,conclusion, postscript,the full text is made of the five majority.partⅠ:Outline of the professional farmers cooperative corporate governanceInspection and regions on the definition of cooperatives around the world,the inherent requirements of its general nature by abstracted out.Professional co-operation of Chinese farmers has its own uniqueness.With the company as compared to the corporate governance,the professional farmers cooperatives in the goals,modes of distribution,investor relations,equity transfer,the external market competition,voting system has its particularities. Professional farmers cooperative governance as a system of arrangements,but also embodies the following features:(1)cooperatives to coordinate conflicts of interest.(2)stipulate Rights (power) and obligations.(3)agents to strengthen the incentive and restrictive.partⅡstudy and enlightenment of the typical foreign cooperative corporate governance Visited the Mondragon cooperatives,cooperatives in Germany,Japan Agricultural Cooperative Federation,North America“a new generation cooperatives”corporate governance, which gives the following tips:(1)introduction of modern corporate governance.The formation of members(representatives of) the General Assembly,the Council,the board of supervisors and managers of institutions of governance and the implementation of the separation of powers.(2)prominent management experts.Members in the implementation of democratic control,to establish an expert advisory body to provide for cooperative decision-making recommendations.(3)clearly defined property rights.Set up personal fund accounts,eligible members of the closed system,amount of investment and the ratio of the amount of patronage and reduce the accumulation of public order are clearly defined property rights.PartⅢ:the theoretical basis of corporate governance of Chinese professional farmers cooperativethe three aspects of corporate governance of the theoretical analysis Chinese professional farmers cooperative are made.(1)the property rights theory.Professional farmers cooperatives have the particular structure of property rights,in particular,a large number of not well-defined property rights may be to become the object of capture,which is cooperative corporate governance,one of the theoretical basis.(2)of the theories of the right to separation.Because the separation of Cooperative ownership and management,operators and owners of potential may be conflict in interest--operators of simply pursuing their own interests would not be very good serve the owners,and they may use to control looting the company.This is of the second theoretical basis of cooperative corporate governance.(3)the principal-agent theory.The principal-agent theory pointions out the corporate governance to address the core of the question.How to make an independent self-interest and the tendency of agents to safeguard the interests of the commission and are willing to entrust the work of the goal.This is the thied theoretical basis of thecooperative corporate governance.partⅣ:the problems and their causes of Chinese professional farmers cooperative corporate governanceProfessional farmers cooperatives in our country is in its infancy.The corporate governance emerges some problems.the fellow is their problem and their causes:(1)lack of investment incentives and their causes;(2)voting mechanism existing in name only and their causes;(3)not regulation of the internal governance and its causes;(4)Focus on equity and its causes.PartⅤ:Improvement of the corporate governance of Chinese professional farmers cooperativesFor the earlier these problems and causes,Chinese corporate governance of the professional farmers cooperatives need to be improved in the three aspects:(一) improvement of the system of property rights and equity.1.perfect system of property rights. Specific measures are:(1)defining of the property rights of property.(2)the proportion of investment and patronage.(3)members of conditional eligibility“open door.”(4)the transfer of the right to trading of the rights and interests.2.perfect system of ownership structure. Specific measures are:(1)the expansion of small and medium-sized members of the investment.(2)restrictions on concentrated ownership.(3)lenf of a small number of key members of the ultra-sub-limit of assets.(二)improvement of the voting system.Specific measures are:(1)improvement of the voting system the additional restrictions.(2) establishing the system of voting by proxy.(3)improvement of the disclosure system of the information.(三)improvement of the system of the members(representatives of) the General Assembly,the Council,the Board of Supervisors.Specific measures are:(1)improvement of the members(representatives of) the system of the General Assembly.(2)improvement of the Council system.(3)improvement of the system of theboard of supervisors.

　　【Key words】 professional farmers cooperatives； corporate governance； property rights； vote system；