合作社资本报酬有限原则之立法探讨

On Legislative Principle of the Limited Capital Reward in a Cooperative

资本报酬有限是合作社的核心原则,我国当前合作社普遍存在的资本报酬不限已经成为合作制危机的主要表现之一。其法律原因在于当前立法对资本报酬实际上缺乏限制,更没有建立保障限制资本报酬效果的制度。立法的完善,针对前者,包括界定"互助合作所必需"资本、确立"资本报酬有限原则"以及设定资本报酬限额,此即合作社资本报酬之立法限制;针对后者,除了强调合作社按惠顾返还盈余,还应当对违反资本报酬有限原则的行为规定不利法律后果,此即合作社资本报酬限制之立法保障。

Limited capital reward is an essential principle in a cooperative. However, the popular unlimit- ed capital rewards of cooperatives have resulted in cooperation crisis in our country, and this can be legally at- tributed to current cooperative legislation which fail to limit capital reward and to establish relevant ensuring systems. Accordingly, the cooperative legislation perfection include two aspects： firstly, cooperative law should define which type of capital is necessary for mutual help, establish the principle of limited capital reward, and define the amount of capital reward ; secondly, the cooperative law should emphasize on that coop- erative surplus must be reimbursed to members according to their patronization, and regulate legal liability to the act that violates the principle of limited capital reward.