对中国农民专业合作社发展质量三大争议问题的回应——基于“浙大卡特-企研中国涉农研究数据库”的评估

Response to the Three Controversial Issues About the Development Quality of China’s Farmer Cooperatives:An Assessment Based on the China Academy for Rural Development-Qiyan China Agri-research Database of Zhejiang University

本文基于“浙大卡特-企研中国涉农研究数据库”提供的中国农民专业合作社数据,回应有关“空壳社”、合作社经营和服务能力以及合作社“异化”三个方面的争论。研究发现:第一,根据合作社报送年报情况和活跃度得分情况,尚在运行的合作社约60%为“空壳社”。第二,合作社经营和服务能力整体偏弱,分布很不均衡。近90%的合作社社员数量不足10人;合作社平均注册资金为218万元,但有虚增可能;2013-2020年,仅有15%左右的合作社公示了资产状况,其中,35%~47%的合作社所报告的营业收入为0,44%~57%的合作社盈余小于或等于0,90%以上的合作社纳税金额为0,而且,以上各项指标在合作社之间差异很大。第三,合作社“异化”问题尚未解决。实地调研发现,合作社盈余分配以按股分红为主,股权集中度与按股分红的比例正相关。另外,对合作社股权集中度的测算表明,多数合作社的股权集中度很高,随着时间的推移还在进一步上升。基于以上情况,政府和学术界应进一步反思合作社相关法律和政策,提升中国农民专业合作社的发展质量。

Based on the China Academy for Rural Development-Qiyan China Agri-research Database of Zhejiang University,this study responds to the controversies about the“shell cooperatives”,the operation and service capacity of cooperatives,and the“alienation”of cooperatives.The findings are as follows.First,according to the annual reports submitted by cooperatives and their activity scores,it is estimated that approximately 60%of the cooperatives in operation are“shell cooperatives”.Second,the overall management and service capacity of cooperatives are weak and unevenly developed.Specifically,nearly 90%of the cooperatives only have less than 10 members;the mean of register capital of the cooperatives rises to 2.18 million yuan,while it still have a possibility of taking inflated capital.Moreover,there are only about 15%of cooperatives that publicized their asset status from 2013 to 2020,of which 35%-47%reported operating income of 0,44%-57%reported surplus less than or equal to 0,and 90%reported tax amount of 0.Third,the problem of“alienation”of cooperatives has not yet been settled.The filed survey finds that the allocation of cooperatives’surplus is mainly based on dividends per share,and the ownership concentration is positively correlated with the proportion of dividends per share.In addition,the measurement of the ownership concentration of cooperatives shows that the equity concentration of most cooperatives is relatively high,and it is further rising as time goes on.Based on the above findings,the government and academia should further reflect on the laws and policies related to cooperatives,and improve the development quality of China’s farmer cooperatives.