农民专业合作社外部监管体系的内容及职能  

Content and Functions of External Supervision System for Farmer Professional Cooperatives

作　　者：刘卫宇 李敬锁[2] 牟少岩[2] 

机构地区：[1]莱阳市环境卫生管理处,山东烟台265200 [2]青岛农业大学校长办公室,山东青岛266109

出　　处：《青岛农业大学学报（社会科学版）》2011年第3期24-26,共3页Journal of Qingdao Agricultural University(Social Science)

基　　金：青岛市软科学研究计划项目(KZJ-65);青岛市软科学研究计划项目(11-2-3-75-[19]-zhc)

摘　　要：农民专业合作社的规范发展,需要政府有关部门的服务和指导,更需要政府部门的外部监管。建立以农业部门监管为主,工商、税务、银监会等其他政府部门各司其职、相互配合的农民专业合作社外部监管体系,是我国农民专业合作社发展的战略举措。监管的内容与范围包括:农民专业合作社的登记注册、农民专业合作社资格认定和运行机制、税收优惠、财政及金融等国家支持资金的使用等。The normal development of farmer professional cooperatives need both the services and guidance of government departments and their external supervision. Establishment of the agricultural sector regulation-based external supervision system for farmer professional cooperatives with commercial, taxation, banking regulatory com- missions and other government departments performing their respective duties and cooperating with each other is China＇s strategic initiative to develop farmer professional cooperatives. Content and scope of supervision include ： the registration of farmer professional cooperatives, their qualification and operational mechanisms, and use of state support fund such as tax incentives ,fiscal and financial fund and so on.

关 键 词：农民专业合作社 外部监管体系 内容 职能 

分 类 号：F321.42[经济管理—产业经济]