【摘要】 改革开放以来,新型农民专业合作经济组织的发展实现了农民的组织化、农业生产的产业化。在统筹城乡建设、新农村建设方面,新型农民专业合作经济组织也起到了突出的作用。新型农民专业合作经济组织的发展,离不开资金的支持。但在融资过程中,新型农民专业合作经济组织遇到了一定的困难。新型农民专业合作经济组织融资困境的有效解决离不开法律的保障。因此研究新型农民专业合作经济组织融资过程中的法律问题,对有效联结农民、市场、政府这三方关系,解决三农问题具有极其重要的意义。首先,本研究从新型农民专业合作经济组织的概念、主要类型及法律地位,新型农民专业合作经济组织融资的界定等进行探讨,为进一步研究奠定基础。此外,从农民发展权理论、农民金融权理论、利益与利益机制理论三方面研究新型农民专业合作经济组织融资的法学理论；从交易费用理论、产权理论、企业金融成长周期理论探讨新型农民专业合作经济组织融资的经济学理论。其次,对我国新型农民专业合作经济组织进行历史考量,对其融资进行实证分析,总结融资现状、存在的法律问题及其产生原因。新型农民专业合作经济组织的发展阶段为萌芽阶段、起步阶段、初步发展阶段、深化发展阶段。新型农民专业合作经济组织融资存在的问题包括合作经济组织内源性融资能力弱、融资中市场主体缺位、贷款抵押担保制度不健全、金融供给结构缺位、政府财政税收支持落实不到位。具体原因包括合作经济组织法人治理与运行不完备、农村金融体系不完善,金融供给不足、信贷风险分担与补偿机制不健全、政府财政税收制度不完备。再次,分析与借鉴典型国家和地区农民专业合作经济组织融资实践。通过考察德国、美国、日本、印度以及我国台湾地区农民专业合作经济组织融资情况,对不同国家和地区农民专业合作经济组织融资进行共性与对比分析,从而为我国新型农民专业合作经济组织融资提供一定的经验与借鉴。得出以下借鉴结论：优化政府支持的融资外部环境、建立综合性的农民专业合作经济组织、完善以合作金融为核心的农村金融体系。最后,根据理论基础与现实依据,在公平与效率理念、实现农民权益理念的指导下,提出从内源性融资制度和外源性融资制度两方面完善新型农民专业合作经济组织融资。内源性融资制度包括社员股金制度、公共积累制度、惠顾返还保留和资本保留制度；外源性融资制度包括多元金融主体供给制度、政府作用下的保障制度。并从融资风险担保机制、风险补偿机制、融资环境这三方面完善相应的保障措施,以保证新型农民专业合作经济组织融资的顺利进行。

　　【Abstract】 Since the reform and opening, the developing of the new-type specialized farmers’ cooperative organization has realized the systematization of farmers and the industrialization of agriculture. It also plays a outstanding role in constructive of balance urban and rural development, new rural construction. The new-type specialized farmers’ cooperative organization can’t develop without financial support. However, in the process of financing, the organization encounters certain difficulties. And an effective solution to these financing difficulties is dependent on legal assurance. Therefore, studying the legal problems in the process of financing is significant to link the relationship between farmers, market and government. They’re also very meaningful to solve the rural issues.Firstly, the author will explain the definition, the main types and legal status, the financing substance of the new-type specialized farmers’cooperative organization. In addition, the author will sort out the theory of law and economic. The theory of law is including farmers’development right theory, financial power theory, profit and interest system theory. The economic theory is including transaction cost theory, property rights theory, the growth cycle of corporate finance theory.Secondly, the author will analyze the history of the new-type specialized farmers’ cooperative organization in our country, and sum up the financing situation, legal problems and its causes. Its history is divided into four stages such as the budding stage, the starting stage, the furthermore development stage, the deepening development. The analysis of the problems is consist of the capability of internal financing of the organization is weak, the main market players is omitted, the system of collateral mortgage is deficient, the financial supply structure is absent, the policy of financial and taxation is not implemented effectively. The reasons which is exists is consist of the corporate governance structure and the operating mechanism of the organization are lack, the rural financial system is imperfect, the supply of financial is inadequate, the sharing and compensation mechanism of credit risk is imperfect, the finance and tax system is not complete.Thirdly, the author will study the financial practical of the organization of typical countries and regions. Through the investigation of the situation of the organization in Germany, United States, Japan, India and the region of Taiwan, to analyze the commonness and differences of the financing of organization in these typical countries and regions, it is provide some experiences and references to China. The experiences are following:optimize the financing environment under government support, establish the comprehensive specialized farmers’cooperative organization, and improve the rural financial system in which the co-finance is core.Finally, according to the basic theory and the practical basis, the author will complete the financing of the new-type specialized farmers’cooperative organization through internal finance institution and external finance institution. The internal finance institution includes the system of money paid for shares of cooperator, the system of accumulated public funds, and the retention of capital system. The external finance institution includes diversified finance subject supply system, the safeguard system under government’s role. In addition, the author will propose some safeguard mechanisms which are guarantee mechanisms for financing risk, compensation mechanisms for financing risk and the financing environment, to ensure the financing of new-type specialized farmers’cooperative organization is smooth.

　　【关键词】 新型农民专业合作经济组织； 内源性融资； 外源性融资；

　　【Key words】 new-type specialized farmers’ cooperative organization； internal finance； external finance；