【摘要】 由于理论研究和立法明显滞后，使得社区股份合作社实践中存在不少问题，严重影响了社区股份合作社的发展与推广。本文通过分析社区股份合作社法制建设中存在的问题，并借鉴域外相关法律制度，为完善我国社区股份合作社法律制度提出对策与建议。本文主要内容如下：第一部分：回顾了社区股份合作社的沿革，考察了社区股份合作社的立法现状，仔细分析了社区股份合作社法律地位不明确、产权结构不明晰和内部运作机制不完善等法律问题。第二部分：通过对域外合作社与股份公司中相关法律制度的比较与立法分析，并结合我国社区股份合作社的实践，提出立法借鉴。第三部分：应加快修订《农民专业合作社法》，提出完善社区股份合作社产权结构和内部运作机制的法律对策和建议，为社区股份合作社的健康发展创造良好的法制环境。

　　【Abstract】 During the reform, the theories and the legislation about Community Share-holding Cooperative are so lagged as to bring in many problems, which seriously affect the development and promotion of Community Share-holding Cooperative. Legal strategies and advises that uses the outside system-related legislation for reference are presented in response to the problems in the Community Share-holding Cooperative practice through the analysis of the existing problems in the building of the Community Share-holding Cooperative legal system.The main ideas are offered as follows:The first part: The evolution of Community Share-holding Cooperative is reviewed and the legislative status is inspected. Moreover, this paper analyzes problems of Community Share-holding Cooperative in detail such as the unclear legal status and the structure of property rights, faulty internal operation mechanism.The second part: Through the comparison of the legal system related between the outside cooperative and joint-stock company and analysis of the legislation, it advances legislative reference in connection of the practice of Community Share-holding Cooperative.The third part: In order to create legal environment for developing of Community Share-holding Cooperative, Cooperative Law is formulated as soon as possible. Meanwhile some legal strategies and advises that can perfect the right demarcation and inner organization system of Community Share-holding Cooperative are put forward.

　　【关键词】 股份合作制； 社区股份合作社； 立法现状； 法律对策；

　　【Key words】 Stock-cooperation System； Community Share-holding Cooperative； Legislative Status； Legal Tactics；