【摘要】 本篇论文主要研究我国合作社立法问题。笔者首先在浏览合作社起源及发展后澄清了合作社的涵义与原则,从中汲取有益的经验与教训,继而在借鉴世界各国合作社立法的基础上,对我国现今的合作社立法提出了自己的建议。 合作社起源于罗虚代尔公平先锋合作社,并在工业革命时期迅速发展。二战后,随着经济与社会生活的剧变,合作社原则在实践操作中得到突破,然而其基本原则保持不变。合作社最初在我国的发展促进了工农业的发展。然而当合作社沦为政府向社会主义过渡的工具时,合作社运动走向了失败。现今的合作社立法应该从中吸取教训。 在讨论合作社的立法之前,合作社的涵义、性质与原则应先予以澄清。合作社是人们为满足自身共同的经济、社会及文化方面的需求和愿望,而通过一个共同拥有、民主管理的企业,自愿联合组成的一个自治的社团。合作社属于非营利法人。合作社的基本原则是:自愿和开放的社员制;民主的社员管理;社员的经济参与;自治、自立;教育、培训和信息;合作社之间的合作;关心社区事业。 各国合作社立法形式有所不同。当前立法重点也有不同。发达国家的合作社立法着眼于对合作社立法做出变动,以使合作社能在保持合作社的原则与自主管理的前提下灵活适应激烈的竞争。而发展中国家的合作社立法则强调建立自治、自立的合作社,重申合作社的自愿与民主管理的原则。当前的合作社立法出现了新的趋势,诸如立法过程中的自主参与、限定政府的职能为规制而非干预以及合作社组织结构的灵活性等。 我国不同时期的政府都颁布过合作社的法律、法规或相关政策。新中国成立后,1950年刘少奇亲自主持拟定了《中华人民共和国合作社法(草案)》,起到了对合作社工作的规范、引导作用。当前我国的合作社立法应解决下列问题:首先,应承认和确立合作社是自治、自立的组织。政府应发挥规制、促进和监督合作社的职能,而不应干预合作社的内部事务。其次,合作社的权力结构构建。社员大会负责合作社重大问题的决策;理事会代表合作社进行民事行为,并行使合作社内部事务的管理职能;监事会则负责监督理事会的工作,保护社员利益。最后,合作社的资金构成、股金分红、争端解决以及合作社向公司的转化等问题也值得关注和讨论。

　　【关键词】 合作社； 立法； 合作社与政府关系； 权力结构；

　　【Abstract】 The author makes a study on cooperatives and legislation with respect to cooperatives in P.R.C. in the dissertation.Cooperatives originated from the Rochdale Society of Equitable Pioneers, flourishing in the most barren soil of the first Industrial Revolution. With the rapid changes in economic and social life, cooperatives undergone obvious changes in the worldwide scope in its practice since World War n, whereas the general principles of cooperatives are adhered to. Cooperatives also developed in our nation, thereby promoting the agricultural and industrial production. Yet when cooperatives became the implementation tool of the government policy, they fell into failure, leaving lessons for the following lawmakers.It is necessary to clarify the definition, character and general principles of cooperatives. A cooperative is an autonomous association of persons united voluntarily to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise. A cooperative is a not-for-profit association. Cooperatives are guided by the general cooperative principles, i.e.: voluntary and open membership; democratic member control; member economic participation; autonomy and independence; education, training and information; cooperation among cooperatives; and concern for community.As to the legislation of cooperatives, the forms and focus of legislation vary from one nation to another. The cooperative legislation in the developed countries focuses on regulating cooperatives by more flexible rules, thereby offering cooperatives a fare chance to compete with other economic organizations. The cooperative legislation in the developing countries emphasizes in setting forth the autonomous and self-help nature of cooperatives, adhering to principles such as voluntary membership and democratic member control. And new trends with regard to cooperative legislation can be discerned, i.e.: participatory law making, regulation role of the government and flexibility in cooperative organization structure, etc..Cooperative rules are promulgated by governments of China, among which the draft of Cooperative Act of the P.R.C. is an important one. Several issues should be discussed for thecurrent cooperative legislation of our nation. First, cooperatives should be stipulated as autonomous and self-help associations. The government can regulate, promote and supervise the development of cooperatives, whereas intervention of cooperatives should be discouraged. Second, the organs and management of cooperatives. All decisions concerning the cooperative must be taken by the General Assembly. The Board of Directors represents the cooperative in all acts of civil life, administering and managing the cooperative. And the Supervisory Committee carries out the control function in the interest of the members. Third, issues such as capital formation and distribution of surplus, dispute settlement and the transition of cooperatives to the corporations.

　　【Key words】 Cooperative； Legislation； the Relationship between Cooperatives and the State； Organs and Management；