《农民专业合作社法》的改进与完善建议

The Improvement and Perfecting Suggestion of“Farmer Specialized Cooperative Society Law”

以惠顾返还为主的盈余分配原则为基础,既可以梳理2017年《农民专业合作社法》的改进,又可以揭示其尚需进一步完善之处。《农民专业合作社法》在强化合作社惠顾返还为主的盈余分配原则、新增联合社规则并坚持合作社原则、放大农民专业合作社特别法人之特殊性的表现等方面改进较为突出,但因其未区分成员出资与非成员出资的不同类型并进行差别制度设计、允许法律性质不确定的土地经营权与林权出资且＂固定保底收入＋浮动分红＂配套规则的缺失,对遵循合作社原则产生了一定负面影响,因而尚需进一步完善。在未来实施过程中,《农民专业合作社法》可以从实践操作和地方立法两个层面完善其不足。

Based on the principle of surplus distribution which the return is mainly according to the patronage,the improvement of 2017＂Farmer Specialized Cooperative Society Law＂can be summarized,and its shortcomings can be revealed. ＂Farmer Specialized Cooperative Society Law ＂strengthens the principle of surplus distribution which the return is mainly according to the patronage,recently adds the associated cooperative and persists the cooperative principles,and enlarges the particularity of the farmer specialized cooperative society acting as special legal person,aspects and so on which are the more successful,but it has still some shortcomings because different types and different system designs are not distinguished between members investment and non-members investment,allowing land management right and forest right of uncertainty in the legal nature to invest and lack of the necessary rule＂fixed guaranteed income ＋ floating dividends＂,which have a certain negative impact on following the cooperative principles. In the process of future implementation,＂Farmer Specialized Cooperative Society Law＂might make up for its shortcomings from the practice operation and the local legislation.