“资本可变”冲击下我国合作社资本信用功能的法律再造  

On Legal Reconstruction of the Cooperative Capital’s Credit Function under the Impact of“Variable Capital”in China

作　　者：张德峰[1] ZHANG De-feng(School of Law,Hunan Normal University,Changsha 410081,China)

机构地区：[1]湖南师范大学法学院,长沙410081

出　　处：《现代法学》2021年第3期183-194,共12页Modern Law Science

基　　金：国家社科基金一般项目“合作制保障视角下农民专业合作社资本制度的法律重构研究”(16BFX159)。

摘　　要：当代立法普遍允许合作社“资本可变”,其目的是为了更好贯彻合作社“自愿和开放的社员资格”原则。然而,如果立法仅简单允许合作社“资本可变”,必然导致资本信用功能弱化。我国立法亦简单允许合作社“资本可变”,因此,再造我国合作社资本信用功能非常必要。针对当前社员仅承担有限责任的合作社,立法可以在允许合作社“资本可变”的同时,通过将合作社登记资本维持在特定水平以维持资本信用功能。同时,立法还可以允许社员成立补充清偿责任合作社,当合作社法人财产不足以清偿到期债务时,由社员补充清偿,从而交易相对人无须担心合作社登记资本减少,其资本信用功能得以维持。The contemporary cooperative legislation generally allows cooperative to have“variable capital”,the purpose of which is to better implement the cooperative principle of“voluntary and open membership”.However,if the legislation simply allows cooperative to have“variable capital”,this will inevitably weaken the credit function of the cooperative capital.China’s legislation also simply allows cooperative to have“variable capital”,therefore,it is necessary to rebuild the credit function of cooperative capital.In view of the cooperatives whose members only bear limited liability in China,the legislation can maintain the credit function of capital by maintaining the registered capital of the cooperative at a specific level while allowing cooperative to have“variable capital”.At the same time,legislation can allow the cooperative to be founded whose members bear supplementary payment liability.In such kind of cooperative,the member will supplement the payment when the property of a cooperative is not enough to pay off the debts due.The member’s supplementary payment lets the cooperative’s trading partners do not need to worry about the reduction of the registered capital of the cooperative and the capital credit function can be maintained.

关 键 词：合作社资本 资本可变 资本信用 资本维持 补充清偿责任 

分 类 号：DF413.8[政治法律—经济法学]