社员公平出资实践探索:美国合作社“基准资本计划”介评  

Exploring the Practice of Equitable Contribution of Members in a Cooperative:An Introduction and Review of the “Base Capital Plan” in the United States

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

机构地区：[1]湖南师范大学法学院,湖南长沙410081

出　　处：《安徽农业大学学报（社会科学版）》2024年第6期70-77,共8页Journal of Anhui Agricultural University:(SOCIAL SCIENCES EDITION)

基　　金：湖南省社会科学基金一般项目“农民专业合作社融资法律制度创新研究”(23YBA043)。

摘　　要：“基准资本计划”本质上是一种综合考虑合作社资本需求以及社员惠顾情况的权益资本动态调整机制,可以使各社员的出资额同其惠顾合作社的情况成比例,因而也是一种可以实现社员公平出资的出资管理模式。“基准资本计划”的实施需要三个基本要素:基准期、测量单位和当前投资水平。根据实施时合作社下一年度的资本需求状况,“基准资本计划”可以分为资本总额不变型和资本总额增减型两类。合作社根据社员惠顾情况确定每一社员的应然出资额之后,就可以对社员的出资进行调整——要求“投资不足”者补充出资,向“投资超额”者返还出资。这种社员出资管理模式与合作制要求一致、技术上可行且可以满足合作社不断变化的资本需求。The“base capital plan”is essentially a dynamic adjustment mechanism for equity capital that comprehensively considers the capital needs of cooperatives and the patronage of their members.It enables the capital contributions of each member to be proportional to their patronage of the cooperative,therefore serving as a contribution management model for achieving fair contributions among members.The implementation of the“base capital plan”requires three basic elements:base period,measurement unit,and current investment level.According to the different capital needs of the cooperatives for the next year,the“base capital plan”can be categorized into two types,namely the unchanged total capital plan and the increased or decreased total capital plan.After the cooperative determines the appropriate capital contribution of each member based on their patronage,it can adjust the member’s capital contribution by requiring those who have“insufficient investment”to supplement their capital contribution and returning funds to those who have“excessive investment”.This contribution management model is consistent with cooperative principles,technically feasible,and able to meet the cooperatives’capital needs that are constantly changing.

关 键 词：合作社 公平出资 “基准资本计划” “循环基金计划” 

分 类 号：F371.2[经济管理—产业经济]