【摘要】 农民专业合作社的本质属性是什么，缘何治理，产权结构和治理机制怎样，这些是农民专业合作社法人治理结构研究的前提，本文围绕这几个方面而展开，除引言外，还包括农民专业合作社法人治理的法理分析、我国农民专业合作社法人治理结构的实证分析和我国农民专业合作社法人治理结构的完善三个部分。首先，论文对农民专业合作社法人治理结构进行了法理分析。在对农民专业合作社的性质界定的基础上，探析了农民专业合作社的产权结构和特征，并进一步分析了农民专业合作社内部权力的分化、配置模式和配置机制。农民专业合作社的性质界定可以说是农民专业合作社法人治理的逻辑起点。国外一般认为合作社是企业，虽然国内主要学说均认为农民专业合作社是法人，但其是否具有营利性，属于何种法人，却存在着两种截然不同的观点。营利是农民专业合作社实现其设立目的手段。社员是特定的，社员利益不是社会的整体利益和不特定人的利益，将其归入公益法人是不恰当的。将合作社定性为“非营利法人”会严重地制约农民专业合作社的经济功能。现代农民专业合作社的本质属性应是营利性的特殊企业法人。农民专业合作社恒久不变的“自治、平等、民主”之价值理念构建了特有的合作制产权结构，合作制产权结构具有产权客体基本平等；控制权民主行使；利益分配以惠顾为基础；社员权不可转让等特征。特有的产权结构奠定了农民专业合作社的内部权力分化、配置模式和机制。多数国家合作社法将合作社内部权力分化为决策权、执行权和监督权，因而形成合作社的控制权与经营权分离，造成代理问题，合作社缘此而需要治理。农民专业合作社内部权力法律配置模式主要有法律直接配置、授权社员协议配置、法律和章程共同配置三种模式。农民专业合作社内部权力的配置以平等和意思自治为主要配置机制。平等配置机制主要通过社员投票权、异议权、自由退社权、社员自我管理、社员认股最高额限制等法律强制方式来实现。农民专业合作社的私法主体地位和合作社法的私法品格奠定了其内部权力配置的意思自治性，意思自治主要通过合作社的章程予以实现。面对经济的市场化，农民专业合作社特有的产权制度安排形成社员民主控制与管理层专业化经营的内在冲突，农民专业合作社的意思自治与法律强制的合理平衡是解决这一冲突的有效途径。其次，论文对我国农民专业合作社法人治理结构进行了实证分析。通过抽样调查，对我国农民专业合作社法人治理结构现状及问题进行了实证研究，结果表明：我国农民专业合作社存在：发展不平衡，官办色彩浓厚，社员主体地位虚置，民主控制流于形式，监督机制不健全，财务管理不规范，对经营者的激励与约束机制不健全等现象。这既有农民专业合作社内部原因，更有法律环境、市场环境、管理体制、政策因素等外部环境影响。最后，论文对我国农民专业合作社法人治理结构的完善进行了探讨。现阶段，我国农民专业合作社法人治理结构模式不宜为单一或固定模式，但无论采取何种结构模式，其都应具有均衡性、可适性和有效性，这是衡量农民专业合作社法人治理结构是否科学、有效的重要尺度。以此为立足点，完善我国农民专业合作社法人治理结构的关键路径是解决社员民主控制与管理层专业化经营的冲突，构建适宜社员民主控制的治理结构，赋予合作社更多的意思自治空间，健全管理层的激励机制和约束机制。社员民主控制通过合作社内部权力平等配置机制实现，意思自治的空间较小，只有这样才能保证合作社的本质规定性得以实现。法律应给予章程设置自治规则的充分空间，为其灵活经营，增强活力和竟争力，创造宽松的法律环境。因此，根据我国农民专业合作社的立法现状和实践，完善内部治理的主要建议是：完善社员权利体系，建立社员知情权制度、社务公开制度，规范附加表决权的行使，建立社员诉权制度。健全经营者的激励机制。根据审慎经营原则，完善经营者的注意义务和忠实义务，建立经营者的受托责任体系。对理事报酬的最高额进行限制。明确监事(会)的职权，并建立监事(会)行使职权的保障措施。外部治理机制的完善主要包括：改善和规范政府行为，营造良好的市场环境；规范基层组织的行为，营造良好的体制环境；加强培训，营造良好的思想基础；强化司法救济，营造良好的司法环境。

　　【Abstract】 The farmer specialized cooperating movement has revived quickly in recent years in China, and due to the want of legal protection it is difficult to develop healthily. How to improve the farmer specialized cooperative governing structure has the vital significance to the farmer cooperative’s regulation and operation.The farmer specialized cooperative is an autonomous organization of production management which is composed of voluntary farmers and is based on the idea of mutual benefits. Although the farmer specialized cooperative is an organization of production management, it is different from that of company in the aspects of seeking profits and rights of its members. It is also different from that of collective economic organization in the cause of origin, aims and its membership demarcation. The farmer specialized cooperative is a special organization which is neither totally the same as company nor the same as collective economic organization. To recognize its particularity is the premise and foundation that guarantees the rules being arranged scientifically and reasonably. The thesis compares the property rights relation, and their inner govemance mechanisms such as motivation, control and decision between the farmer specialized cooperative and cooperation. Facing the economical marketability, the farmer cooperative unique property right system make the intrinsic conflict between the member’s democratic control and the specialized management, which was solved effective by the balance between the law and the self-govemance.The thesis research demonstrates the goveming structures and problems of the farmer cooperative in China by means of sampling and investigating. What we’ve found are problems such as: intervened by government; the lack of member’s democratic control and supervisory in cooperative governing structure and incomplete watchdog mechanism and so on. The causes of theses problems lies in both Inside the farmer cooperative itself and the market environment, as well as in such external factors as management system, politics and legal environment.Governing mode of the farmer specialized cooperative should be multiform, but no matter what forms, they must be effective, balanced, and with good adaptability. A new way to improved structure of farmer specialized cooperative lies in the construction of the balance between democracy control of the member of cooperative and the management specialization, and lies in the balance between law and self-governance, as well as the establishment of a mechanism to encourage and restrain the goveming centered by executives. In addition, policies and laws should be made to allow to further modify and stipulate terms of governing structures in the Farmer Specialized Cooperative Law, and to establish regulations on goveming the farmer specialized cooperatives. To ensure the objectivity of supervision, the responsibilities for registration and supervision of cooperatives should be separated from responsibilities for supporting them. Standardized accounting practices and reporting systems should be applied in the operation of cooperatives, including a requirement for financial reports.

　　【关键词】 农民专业合作社； 法人治理结构； 民主控制； 意思自治；

　　【Key words】 farmer specialized cooperative； cooperative governing structure； member’s democratic control； balance between law and self-governance；