【摘要】 在农村市场化进程不断加快的情况下,以家庭联产承包经营为基础的一家一户的农民由于其生产规模狭小,技术落后,信息来源渠道不畅通等因素,极大地增加了农民生产经营活动的风险。与此相对应,自20世纪80年代以来,一种以“农民社员联合所有,民主控制,经济参与并受益”的经济组织即农民专业合作社在中国农村大地上悄然兴起,并迅速发展起来。合作社在中国大陆发展迅速,部分地区农民乐意加入合作社,并非偶然,而是应该具有其内在的必然性,带着这样的问题,同时为了增加对农民专业合作社的感性认识,本人对迎湖桃园螃蟹合作社进行了调查,本文将采用理论分析与案例分析相结合的方法,在学习成本收益分析方法的基础上,分别从合作社以及农户的角度,对农民专业合作社以及农户的成本与收益进行理论分析比较,接着利用对迎湖桃园螃蟹合作社的调查结果对理论分析的结果进行实证分析。本文以成本收益分析方法为主要分析工具,以迎湖桃园螃蟹合作社为主要例证对象,理论结合案例,本文共有五章;第一章“导论”,着重介绍研究背景,研究目的,研究对象,技术路线与研究内容,研究方法与数据来源,并总结了可能的创新与存在的不足。第二章“文献综述及农民专业合作杜组织模式的理论模型”,主要总结了国内外相关的农民专业合作社方面的研究成果,同时简单介绍了成本收益分析方法;接着从农民专业合作社角度分析了其存在的前提条件及农户选择参加合作社的前提。第三章“迎湖桃园螃蟹合作社角度的成本收益分析”,先从理论角度分析合作社的成本与收益项目,接着对迎湖桃园螃蟹合作社的成立概况进行分析,得出其能获得组织盈余的结论,印证了前面的假设。第四章“迎湖桃园螃蟹合作社社员角度的成本收益分析”,从农户角度对其加入合作社前后的成本,收益进行比较,发现加入合作社后的效益明显高于未加入合作社前的效益。第五章“结论与政策建议”,对目前我国合作社发展中的具体问题,结合对迎湖桃园螃蟹合作社实地调研中所发现的问题,提出具体的对策。

　　【Abstract】 With the fast development of agricultural market, The traditional model for agricultural production based on the scattered operation of farmers, as for its small scale economy, outdated technology, lack of information etc, increases the risk of farming production. Then, since 1980’s a sort of economical organization which regards "farmers’ owned, farmers’ controlled, farmers’ benefited" as its tenet launched and develops fast.Farmers’ cooperatives develops fast in China, farmers are willing to attend, it is not only a suddenness, but has internal inevitability, in order to gain further perceptual knowledge of farmers’ cooperatives, the author has paid special attention and has closely studied the Yinghu Taoyuan Crab Cooperative, combine theoretic analyzing and example analyzing, together with cost-benefit analytic method, compare Yinghu Taoyuan Crab Cooperative’s income with its cost, its partners revenue change.This study uses cost-benefit analytic methods, takes Yinghu Taoyuan Crab Cooperatives as an example.First, chapter one is "Introduction", it provides an overview of the whole thesis as well as the research background、objective、object、content and methods. Besides, it also summarizes the innovations and the deficiencies of this study.And then, chapter two "The general theoretical descriptions of farmers’ cooperative organizations and the theoretical model of farmers’ cooperatives", mainly expatiates the study achievements on cooperatives in and outside our country, the precondition which farmers’ cooperatives consists is its benefit is more than its cost., then suppose farmers be rational, then only when his revenue become more as for taking part in farmers’ cooperatives, he would choose to attend.Later, according to chapter three, the dissertation probes into farmers’ cooperatives’ benefit and cost in detail in theory, furthermore, it analyses Yinghu Taoyuan crab cooperative’s benefit and cost, the conclusion that its benefit is larger than its cost is in accord with the hypothesis advanced in chapter two.Subsequently, the forth part "cooperative’s partners’ cost-benefit analysis" has reference to partners’ revenue (benefit minus cost) is larger than the one he didn’t attend farmers’ cooperative.Finally, the last chapter "a summary and outlook of Chinese farmer cooperative organizations", summarize the paper and hold further perspectives to the prospect of the cooperative’s future development.

　　【关键词】 农民专业合作社； 成本； 收益； 迎湖桃园螃蟹合作社；

　　【Key words】 Farmers’ Cooperative； Cost； Benefit； Yinghu Taoyuan Crab Cooperative；