合作社的法律属性

The Legal Attributes of Cooperatives

农民专业合作社法没有解决合作社的法律属性问题。实践中农业合作社的规范发展以及其他合作社的建立,特别是合作社基本法的制定,都需要在理论上阐明合作社的法律属性。合作社是由利用合作社服务的人们拥有和控制,以满足共同的经济和社会需要为目的,入社自愿、退社自由,实行一人一票的民主管理,按照交易比例返还盈余的自治性企业。合作社与集体所有制企业、农村集体经济组织以及公司存在区别。股份合作企业是合作社的一种。

The Law on Farmers＇ Professional Cooperatives hasn＇t clarified the legal attriboutes oI cooperatives. But they are important for the normative development of agricultural cooperatives, the establishment of other cooperatives and the enactment of the fundamental law on cooperatives. Cooperatives are self- governmental enterprises owned by those who use their services. Cooperatives aim at users＇ common economic and social purposes. Farmers can join in cooperatives of their own accord and can also withdraw from them freely. Cooperatives are democratic managed with ＂one person, one vote＂ and their dealing surplus should return to their members according to dealing proportions. Cooperatives are different from enterprises under collective ownership, collective agricultural economic organizations and companies. But stock cooperated enterprises are one kind of cooperatives.