论合作社的法人地位与社员的责任形式——对当前学界有关合作社法人地位研究的反思  

Legal Person Status of a Co-operative and the Liability Form of Its Members——Reflection on the Research of Legal Person Status of A Co-Operative

作　　者：蒋辉宇[1] 许淑芬[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《财贸研究》2008年第2期47-50,共4页Finance and Trade Research

基　　金：国家社会科学基金项目"合作社法律制度研究"(项目批准号:06BFX0031);教育部人文社会科学项目"我国合作社法的理论与实践问题研究"(项目批准号:05JD820056);中华全国供销合作总社项目"合作社主体资格消灭的法学理论与制度问题研究"(项目批准号:GXZSKY06035)

摘　　要：国外的合作社法几乎都赋予合作社以法人地位,但这不能作为合作社在我国获得法人地位的充分理由。在我国,财产独立与社员的责任形式独立是合作社获得法人地位的核心标准。在对无限责任的社会认同程度、商事组织立法价值的重大转变以及社员有限责任的社会价值的充分考量下,社员应对合作社的债务承担有限责任,合作社应由法律统一授予法人资格。Almost all overseas co-operative laws offer a legal person status to the co-operatives, but it is not the same in China. In China, the independence of properties and member＇s liabilities has become the essential qualifications for a co-operative to get the legal person status. Considering the extent of social recognition about unlimited liabilities, the great change of legislation value about commercial organizations and the social value of member＇s limited liabilities, and meanwhile, co-operative members should take limited liabilities for co-operative debts and the law should confer legal person status for co -operatives.

关 键 词：合作社 法人 国外合作社法人地位 无限责任 有限责任 

分 类 号：D922.4[政治法律—法学]