农民专业合作社盈余分配法律制度分析-analysis on the legal system of surplus distribution of farmers professional cooperatives.docxVIP

AbstractThe distribution of the cooperative’s surplus is the best indicator of the essential feature of the cooperative.Following the basic principles of distribution in International Cooperative,Chinas “Farmer Cooperative Law” has set the standard that the contribution determined surplus distribution,but at the same time it has acknowledged the contribution of capital in the cooperative and indirectly provided capital maximum reward.The contribution determined surplus distribution is the primary standard of distribution in cooperative.It shows respect for the dominant position of laborers,particular protection for disadvantaged groups and pursuit of substantive fairness.However,with the development and growth of cooperatives,the principle of limited capital return has led to the shortage of capital in cooperatives ,affecting the sustainable development of cooperatives.In addition,the principle of contribution determined surplus distribution has not been accepted by the majority of cooperatives.In short,the distribution of the cooperative’s surplus is facing enormous challenges from practice.This paper attempts to review the distribution of the cooperative’s surplus in China,find out its shortcomings and make some recommendations so as to provide reference for improving it.This paper is divided into five parts,the main contents are as follows:From the start of describing the farmer cooperatives,the first part discusses the legal concept of farmer cooperatives,its legal nature,its essential features (Democratic control,Contribution determined surplus distribution,Limited capital return) and other issues.And then,it studies the concept and features of the distribution of the cooperative’s surplus.Finally,it discusses the conflict and balance of the fairness and efficiency inherent in the distribution of the cooperative’s surplus.The second part analyzes the subject of the distribution of the cooperative’s surplus,including the allocation subject and acceptant subject.