烟叶合作社发展进程中政府的角色定位

Government's Role Orientation in the Development Process of Tobacco Cooperative

从国内外对比的角度,分别从法律法规、合作社管理机构和财税金融3个方面对政府在农民专业合作社发展过程中的角色进行了分析,得出中国政府在法律法规、合作社管理机构和财税金融等方面对农民专业合作社的扶持存在不足的结论,并从改善政府在烟叶合作社发展中的角色方面提出了针对性的改进措施。

From the comparison at home and abroad, this paper analyzed the government＇s role in the development process of farmers＇ professional cooperatives from the laws and regulations, the management institutions of cooperatives and fiscal and taxation respectively. The authors found that the Chinese government＇s support for the farmers＇ professional cooperatives was not enough in laws and regulations, the management of cooperatives and fiscal and taxation. Finally, we put forward specific measures for improving the government＇s role in the tobacco cooperatives development.