【摘要】 农村、农业是一国社会稳定,经济发展的重要一环,尤其对于我国农民占总人口56%,农村占国土面积的57.59%的发展中国家,着力培育合作经济组织是近年来多数国家开发建设农村、带动农村经济市场的一种尝试。长期以来,关于活跃在我国农村地区的合作社组织包括专业技术协会、技术研究会、农业合作社等,但在名称上和实质上,以“专业合作社”头衔命名的,和具有“专业合作社”属性的主体不尽相符。《中华人民共和国农民专业合作社法》、《农民专业合作社登记管理条例》、《农民专业合作社财务会计制度》等配套制度的正式实施,长期以来制约农民专业合作社发展一系列重大问题在一定程度上得到了规范,专业合作社与合作制、股份制的集体经济主体也有了明确的区分。此后各地为农民专业合作社的发展纷纷出台的《农民专业合作社法》实施办法及相关惠好政策,使我国农民专业合作社在三年内得到了迅速发展。尽管得到了专业合作社主体的属性和地位得到了立法的确认,但如何维系却不是单独的一部立法可以解决的。就市场经济条件下参与市场竞争的主体最基本的资金问题而言,尚未构建起坚实的自有资产基石,外部又难以得到信贷支持,是现在大多数我国农民专业合作社面临的融资现状。本文通过简述农民专业合作社发展的土壤——合作社的发展,追溯农民专业合作社在我国的发展历程和主体确认的过程,了解我国农民专业合作社这一主体的原则形成,便可在现行农民专业合作社制度选择和设计处处可见其体现。我国当前大多数农民专业合作社发展水平低、获融资困难的局面,分析其原因:一是传统的合作社原则和制度设计强调的成员的开放性、管理的民主性、合作社交易的服务性,遭遇市场经济下有其局限性;二是我国的农村城市金融结构的两级结构差异,使得通过在农村金融市场上的融资思路在我国的开展尤为艰辛。但为解决这一困境,全国各省市均结合自身特点,在现行法律的框架内,不断创新融资途径和模式,本文第三章,通过对这些模式设计的可行性和实施效果进行分析,为下一个三年的农民专业合作社突破融资瓶颈提供自己粗浅的见解和意见。

　　【Abstract】 Countryside and agriculture are such impotrant factor to a nation’s social stability and economic development of a country, especially to China, a developing country, where 56 percent of population is farmer,and 58 percent of the whole land is rurral area.Recent years, many countries try to empolder their rural area and lift the rural economies through propping up kinds of agricultural cooperatives or other cooperatives rganizations. Since many years ago,in chinese rural area have existed some cooperatives rganizations such as professional association, technology society, agriculture cooperatives.However, the real organization system and their titles are not always matched. The law of farmer’s professional cooperatives, and the corresponding legal institutions, such as registration regulations, accounting criterion, help to explicit some primary questions that limit the development of farmer’s professional cooperatives, such as“what’s farmer’s professional cooperatives?”,“what’s the unique chater of farmer’s professional cooperatives”,and so on. Though farmer’s professional cooperatives has got admit from the law, the way of make it running and developping cann’t rely on merely one law. For example, one of the tough mask is how to reslove the shortage of capital. Nerther raising funds only by themselvers, nor collecting money from investor or bank, many farmer’s professional cooperatives are in a jam of capital.This article begins with elaboration about the development process of the cooperatives, and the farmer’s professional cooperatives in China, once understanding how the farmer’s professional cooperatives and it’s principle take shape, the track of the rule can be seen everywhwere in concrete articles of law. In fact, the primary reason of the troubles of financing are two,the first is the traditional cooperatives principle emphasize excessively the nature of open, democracy and mutual-help, which need some necessary change in market economy time; the second is the huge differnet financing structure between rural land and city makes the problem more complicate. China keep on creating new financing way, in the third part of this article,writor will analyze their feasibility and effcet,try to give some opinions and suggestions.for a better next three years.

　　【关键词】 农民专业合作社； 内源性融资； 外援性融资； 合作社交易权；

　　【Key words】 farmer’s professional cooperatives； ExogenousFinance； Endogenous Finance； Trading Right in cooperatives；