以地入股农民专业合作社的运行机制及产权分析  

An Analysis on the Ownership of Farmer Professional Cooperatives with Land Stock

作　　者：黄胜忠[1] 

机构地区：[1]西南政法大学管理学院

出　　处：《中国农村观察》2013年第3期47-53,92,共7页China Rural Survey

基　　金：重庆市社会科学规划项目"农村基本经营制度完善背景下农民专业合作社发展研究--以重庆为例"(编号:2011YB JJ023);国家社会科学基金规划项目"农民专业合作社的规范运行与可持续发展研究"(项目编号:12XJY019);2011年西南政法大学青年教师学术创新团队资助项目"农民专业合作社经营机制创新研究"(项目编号:XZQNCXTD2011-03)的阶段性成果

摘　　要：本文以三个案例分析为基础从多要素合作的视角对以地入股农民专业合作社的运行机制及产权结构进行了探讨。研究发现:土地承包经营入股后,农民专业合作社通常采取股份化的资本结构,不同要素的财产所有权界定复杂化;在股份化的资本结构下,由股份相对较多的成员组成的理事会和监事会获得合作社的剩余控制权;在剩余索取权上,以统一经营产生的可分配盈余主要按股份份额在入股成员之间分配。Basing on the study of three cases,this paper discusses the ownership of the asset,residual claims and residual rights of control of farmer professional cooperatives with land stock from the perspective of multi-factor cooperation.By doing so,we hope to deepen our understanding to farmer professional cooperative with land stock.The main findings are as follows: After the land contracted management right is invested as stock,farmer professional cooperatives usually adopt demutualised capital structure,and it makes complicated to definite the property rights of different factors;(2)In condition on demutualised capital structure,the council and the board of supervisors which are composed of minor relative big stockholders have main residual rights of control.As for residual claims,the distributable surplus is usually allocated by member's stock shares in cooperatives.Because of the advantages on centralizing factors of production and reducing agent problems,the current ownership is reasonable at least in the present stage.

关 键 词：农民专业合作社 财产所有权 剩余索取权 剩余控制权 

分 类 号：F321.4[经济管理—产业经济]