农村集体经济组织与农民专业合作社融合发展——以党支部领办合作社为例

Integrated Development of the Rural Collective Economic Organization and Farmers Professional Cooperative:Take the Cooperative Led by the Party Branch as an Example

各地兴起的党支部领办合作社是农村集体经济组织与农民专业合作社融合发展的有效载体,制度构造的差异导致两者各有长短,而两者融合恰好能取长补短、相互促进。党支部领办合作社也存在农村集体经济组织能否成为其适格的单位成员、成员入股的劳动力是否为合格的出资、成员惠顾及惠顾返还如何呈现等困惑。实践中普遍采取的“保底收益+浮动分红”的利益分配方式,可以揭示集体和村民所谓的入股兼出租与出资(或发包与出资、借用与出资)双重属性,再将双重属性中的出租(或发包、借用)解读为一种特殊的惠顾。这不仅可以彰显成员惠顾与惠顾返还,还能证成农村集体经济组织可以成为适格的单位成员。虽然劳动力入股背离了不得以对本社的债权或以劳务出资的规定,但是只要劳动力入股者对合作社债务不能清偿部分承担补充赔偿责任,并明确其他成员的连带责任,就能平衡合作社成员与债权人的权益。

The cooperation led by the Party branch in various places is an effective carrier for the integrated development of the rural collective economic organization and farmers professional cooperative.The differences of institutional structure lead to their respective strengths and weaknesses,and the integration of the two just can complement and promote each other.However,in the cooperative led by the Party branch,there are also some confusion about whether the rural collective economic organization can become a qualified unit member,whether the labor force of the member s shareholding is a qualified investment,and how the patronage of the members and the return of patronage are presented.In practice,the commonly adopted benefit distribution method of“minimum guaranteed income and floating dividend”can reveal that the collective and villagers so-called shareholding has the dual attributes of both leasing and contributing(or contracting and contributing,borrowing and contributing).Then,the double attributes of leasing(or contracting or borrowing)are interpreted as a special kind of patronage,and the minimum guaranteed income is equivalent to patronage consideration,and the floating dividend is equivalent to patronage return.It can not only demonstrate members patronage and patronage return,but also prove that rural collective economic organization can become qualified unit member.Although the labor force s shareholding deviates from the stipulation that it is not allowed to contribute by the credit of the cooperative or labor service,as long as the labor force shareholders bear the supplementary compensation liability for the part of the cooperative debt that cannot be paid off and clarify the liability of other members,the rights and interests of the cooperative members and creditors can be balanced.