农民专业合作社利益分配困境及对策分析——惠顾返还与资本报酬有限原则本土化的思考

在农民专业合作社的制度设计中,门户开放、资本报酬有限与惠顾返还原则是合作社区别于其它组织的重要特征。然而,在生产合作转向要素合作的过程中,由于货币偏好的出资认定方式、经济偏向的资源要素化过程和合作社经营业务转型的出现,多数成员逐渐丧失了其在农业资源和交易量供给方面的传统优势。随着资本要素在合作社的实际贡献逐步超过交易的贡献,固守出资方式限制和按交易量返还的惠顾原则,已经无法实现合作社保护、带动小农户的作用。合作社制度应当通过明晰而不是模糊创设本质,重新思考合作社业务发展与盈余分配设计,以实现应有价值。

Difficulties and Countermeasures of Farmers' Special Cooperatives' Interest Distribution:Reflection on the Localized Principle of Limited Compensation and Residual Distribution

During constructing farmers' special cooperatives' institutions, the principle of voluntarily entering and exiting, limited compensation and residual return are pivotal features different from other organizations. However, in the process of production -cooperation transferring to factor-production, most members gradually lost their superior positions in agricultural resources and transaction volume because of capital preference investing pattern, economic - oriented factored course of resources and the transformation of the cooperative business. With the fact that the actual contribution of capital investment gradually exceeds the contribution of the transaction in the cooperatives, the traditional prin? ciples of investment limited and benefits distributed to members in proportion to patronage haven't realized the purposes of protection of cooperatives and promoting farmers' development. The cooperative institution should rethink the development of cooperative business and the design of residual distribution by clarifying rather than vaguely creating its essence to achieve its value.