【摘要】 在我国,农民专业合作社的法律问题研究是一个较新的课题,本文尝试对农民专业合作社相关法律问题的进行探索性的研究。笔者在分析《农民专业合作社法》的过程中发现了以下几个问题。1、土地承包经营权入股农民专业合作社有无法律障碍?在讨论这个问题之前有几个前置性的问题需要进行相应的研究。2、由于土地承包经营权的社会保障功能对在权农民起着相应的利益保护作用,在农民专业合作社清算或者破产过程中,入社的土地承包经营权可否由清算组依法进行拍卖?如何在农民和债权人之间实现利益的平衡?3、当农民以土地承包经营权入股农民专业合作社成为会员之后,在其依法取回土地承包经营权时应受到哪些限制?4、土地承包经营权入社的初衷是：实现农民增收、增加资源利用效率,政府部门在这其中应实施和推进哪些配套制度?围绕着以上几个问题。本论文的第一部分对土地承包经营权的法律性质进行了分析。第二部分对农民专业合作社的内涵进行了介绍,为前述几个问题铺垫理论背景方面的认知基础。第三部分以经济学和社会学的相关理论作为土地承包经营权入社的理论基础,论述了土地承包经营权入社的必要性及在其入社后的土地权利结构变化。文章的第三部分至第六部分重点分析以上问题的前三个,并展开阐述,得出了如下的结论：1、土地承包经营权入股农民专业合作社符合法律的精神和政府的政策。2、在农民专业合作社清算或者破产过程中,通过区分原始承包经营权与派生的土地承包经营权(收益权),将入社的土地承包经营权的收益权由清算组依法进行处分、以抵偿债务是可行的,并且能在农民和债权人之间实现利益的平衡。文中对土地承包经营权的收益权被抵债后可能产生的问题,如如何应对过程中自然灾害造成的非人为问题?如何防范农民的道德风险?如何评估被抵债的土地承包经营权所产生收益的价值?以及被抵债的土地承包经营权所在的农地细碎化问题,笔者进行了分析、论述,提出了建议。本文主体的第七部分针对上文提出的第四个主要问题,即政府在农民以土地承包经营权入股农民专业合作社运作中的制度扶持、引导职责有哪些的问题,从社会保障制度,农业保险制度,土地税收、金融法制的完善,发展农村教育和针对农民进行技能培训等方面展开分析和论述并进行了建议性总结。

　　【Abstract】 The legal issues research on farmers’professional cooperative in China is a new subject. This paper is taken out to try to do some related research on the subject. Several problems are found in the studying of Farmer Specialized Cooperative society Law.1. Are there any law barriers in the land contract operation rights buy into farmers’professional cooperative? Before this question, there are more need to be considered.2. Can land contract operation rights, holding the function of social security, be sold by bankruptcy administrator during the liquidation process of farmers’ professional cooperative? How will the balanced benefits of farmers’and creditors’ be realized?3. How to restrict the mambers’recapture of contractual right of the rural land in legal way after their buying into the farmers’professional cooperative?4. The original intention is to increase the farmers’income and ratio of resources utilization. What kind of corresponding measures should the government provide to support?This article revolves around those qustions above, analyzes the legal nature of the land contract operation rights in the first part, secondly introduces the nature, evolution, types and principles of the farmers’professional cooperative, in the third part, discourses upon the necessity of the land contract operation rights buy into farmers’professional cooperative based on the theoretical principles of economics and sociology.The conclusions are:1. The proess of the land contract operation rights buy into farmers’professional cooperative is in accordance with the spirit of law and the policy of government.2. The beneficiary right should be disposed, through the division of original and derivational rights to contracted management, to pay for debts by the bankruptcy administrator to realize the balanced benefits of farmers’ and creditors’. Meanwhile, this article concerns about the probability of natural disaster, moral hazard, how to estimate the value of benefits brought by the contractual right of land paying for debts and the problems of land fragmentation, with suggestions provided.The last major part of this article discusses the government supportive policy and responsibilities of guidance. Furthurmore, analyzes the social security system, the agricultural insurance system, banking, taxation, rural education and training with the author’s suggestions。

　　【关键词】 农业专业合作社； 土地承包经营权； 流转； 土地承包经营权入股农民专业合作社；

　　【Key words】 Contractual Rights of Rural Land； Circulating； Farmers’ professional cooperative；