农地入股中设置优先股的法律透析  

A Legal Viewpoint of Preferred Share in Agricultural Land Share Cooperative

作　　者：高海[1] 

机构地区：[1]安徽财经大学法学院,安徽蚌埠233041

出　　处：《现代法学》2012年第5期70-77,共8页Modern Law Science

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"(10CFX071);安徽省教育厅人文社科重点研究基地一般项目"安徽省土地股份合作社实践问题研究"(2011sk749);安徽省教育厅人文社科重点研究基地招标项目"合作社社员权益保护机制研究"(SK2012B588)

摘　　要：优先股的设置直接影响合作社的利益分配和治理机制。基于学界将农民专业合作社或非社区型土地股份合作社的土地承包经营权股、集体股和外来资本股设置为优先股的理论观点,通过梳理优先股的特征和类型、考察农地入股实践中的利益分配和股权设置,可以发现:若将土地承包经营权股设置为优先股,会在利益分配、表决权行使、出资比例限制等方面引发诸多理想与现实的矛盾;目前土地承包经营权股还不宜设置为优先股,但是却可以授权合作社章程自主决定是否将集体股和外来资本股设置为优先股,并从优先股类型、表决权行使以及累计未支付优先股股息与社员责任的协调等方面进行相应的制度构建。Establishment of preferred share will directly influence a cooperative＇ s profit distribution and governance. Academic circle tends to consider contracted land share, collective share and foreign capital share in the agricultural cooperative or the non-community-type-land-share cooperative as preferred shares, which, seen from the perspective of the special nature and typology of preferred share and profit distribution, may re-sult in lots of contradictions in logic as well as practice. Thus, it is best for us not to hold the contracted land share as a preferred share, while the cooperative may has discretion to decide whether to consider collective share and foreign capital share as preferred ones. Furthermore, while establishing the framework of preferred share, mutters such as typology of preferred share, voting right, accrued dividend and bonus, and coordination of member＇ s responsibility should all be considered.

关 键 词：土地承包经营权 农民专业合作社 集体股 优先股 

分 类 号：DF411.91[政治法律—经济法学]