论农民专业合作社成员出资的继承

2017年新修订的《农民专业合作社法》第15条在章程应当载明事项中增加了"成员出资的继承";而且就继承的立法体例而言,立法未作任何限制,完全授权章程规定。合作社的惠顾返还为主盈余分配原则、民主管理原则、以农民为主的成员制度、成员表决权行使制度、继承人不愿或不能继承成员出资时死亡成员财产份额分出的时间等,均会引发成员出资的继承困惑。应对之策是借鉴域外及我国台湾地区立法经验,类型化设计惠顾成员与非惠顾成员的出资继承,强化立法或示范章程引导、限制成员出资继承的考量因素,授权合作社章程选择或创设成员出资继承的适用规则,特别是限制条件。

Study on the Inheritance of the Contribution of the Members of Specialized Farmer Cooperatives

Article 15 of the newly revised Law on Farmers’Professional Cooperatives in 2017 adds"inheritance of members’contribution"to the items that should be stated in the charter.And in terms of the inheritance legislative system,the legislation does not make any restrictions and entirely authorizes the articles of association.The cooperatives’principle of surplus distribution based on patronage fund,the democratic management principle,the peasant-dominated membership system,the exercise system of members’voting rights,and the time when the property share of the deceased member is divided or when the heir is unwilling or unable to inherit the contribution of the member will all lead to the perplexity of inheritance of members’contribution.The relative suggestions are put forward in this paper to consult the experience of extraterritorial legislation,design the contribution inheritance of patronage members and non-patronage members according to different types,strengthen the consideration factors of legislation or standard charter for restricting the inheritance of members’contribution,and authorize the cooperative charter to choose or create applicable rules,especially restrictive conditions.