将“合伙人制”融入“合作制”的一项尝试——基于MGL合作社的案例解读与探讨  

An Attempt to Integrate the"Partner System"into the"Cooperative System"--Based on the Interpretation and Exploration of MGL Case

作　　者：陈东平 张子伊 张雷 Chen Dongping;Zhang Ziyi;Zhang Lei(College of Finance,Nanjing Agricultural University,Nanjing 210095,Jiangsu,China;School of Finance,Nanjing University of Finance and Economics,Nanjing 210046,Jiangsu,China)

机构地区：[1]南京农业大学金融学院,江苏南京210095 [2]南京财经大学金融学院,江苏南京210046

出　　处：《金融发展研究》2020年第4期60-65,共6页Journal Of Financial Development Research

基　　金：国家自然科学基金项目“合作社内农户信用合作契约达成及治理结构选择”(71673138)。

摘　　要：当前,合作社异化已成为阻碍合作社进一步发展的痛点,其中"合作制"下社员剩余索取权和控制权的丧失是矛盾核心,因而探求其改进方式对合作社长远发展、实现乡村振兴有重要意义。本文基于效率与公平衡量维度,通过对MGL合作社这一典型案例进行剖析发现,有效的合作社在治理结构和利益分配上具备"合伙人制"特征,并且基本契合不完全契约理论有关能够有效解决契约双方信息不对称以及剩余索取权、控制权被少数社员占有的论述。对此,应充分重视合伙人制在合作社发展中的内在有效性,弱化其是否具有规范的外在形式。Presently,the alienation of cooperatives has become a painful point to hinder the further development of the cooperative,in which the loss of the right and control of the members of the cooperative system is the core of the contradiction.Therefore,it is of great significance to explore the way of improving the long-term development of the cooperative and to realize the rural revitalization.Based on the efficiency and dimensionality of equity measurement,this paper makes an analysis of the typical case of the MGL cooperative.It is found that the effective cooperative is featured by"partner system"in the governance structure and the distribution of the benefits.And the partner system can effectively solve the problems including the information asymmetry between the parties to the contract and the minorityoccupied residual claim and control rights with the theory of incomplete contract.So the relevant departments should give full attention to the inherent effectiveness of the partner system in its development,while being regardless of whether it has formal form or not.

关 键 词：合作社 合作制 合伙人制 合作社治理结构 利益分配制度 

分 类 号：F830[经济管理—金融学]