农地入股合作社利益分配的法律解析  

The Legal Analysis of Benefit Distribution of Agricultural Land Shares Cooperatives

作　　者：高海[1] 欧阳仁根[2] 

机构地区：[1]安徽财经大学法学院,安徽蚌埠233041 [2]安徽财经大学农村经济社会发展研究院,安徽蚌埠233041

出　　处：《重庆社会科学》2011年第1期78-82,共5页Chongqing Social Sciences

基　　金：国家社会科学基金青年项目"农地承包经营权入股合作社法律制度研究"(批准号:10CFX071);教育部哲学社会科学研究重大课题攻关项目"发展农民合作组织与农业生产经营组织化研究"(批准号:06JZD0019)

摘　　要：江苏、山东等地的地方性立法将家庭承包地入股合作社纳入《农民专业合作社条例》,但是实践中家庭承包地入股合作社普遍采取的"固定收入+浮动分红"式利益分配规则,却明显不同于《农民专业合作社法》"主要按惠顾返还"的分配原则。这不仅给农地入股合作社的组织属性定位及其纳入《农民专业合作社条例》调整的合理性带来了困惑,而且还产生了基于"固定收入"形成的债权为何能够突破债的平等性、具有优先于普通债权的法律效力的困惑。如果以社员惠顾为视角,不仅困惑得以解析,而且还可以理顺家庭承包地入股的法律性质、土地合作社的产权性质与利益分配规则之间法理上的逻辑关系,促进农地入股合作社各项法律制度的体系化。The local legislation of Jiangsu, Shandong and other provinces will bring the household contract land shares cooperatives into the ＂Farmer Cooperatives Rule＂, but the ＂fixed income and floating dividend＂ type of interest allocation rules in the practice of the household contract land shares cooperatives is different from the ＂primarily patronage return＂ distribution principle of the ＂Farmer Cooperatives Law＂. It does not only bring confusion to the organizing attribute location of agricultural land shares cooperatives and the reasonability of the adjustment of the ＂Farmer Cooperatives Rule＂, but also produces confusion that why the debt claims formed basing on ＂fixed income＂ can break through the equality of debt and possesses prior legal effect. Taking the perspective of associators＇ patronage, the confusion will not only be resolved, but it also can get the logical relationship among the legal characteristics, the property rights characteristics and the interests distribution rules and promote the systematic of the laws of agricultural land shares cooperatives.

关 键 词：土地承包经营权 土地股份合作社 利益分配 社员惠顾 

分 类 号：F306.4[经济管理—产业经济]