《农民专业合作社法》已由第十届全国人民代表大会常务委员会第二十四次会议于2006年10月31日通过,自2007年7月1日起施行。《农民专业合作社法》的颁布对引导、规范我国正处于发展阶段的农民合作社具有重大意义,但该法还是有一些亟待进一步明确的地方。本文仅就农民专业合作社法的基本精神与几点不足两方面作一论述。 The Law on Farmers’ Professional Cooperatives was passed by the 24th meeting of the Standing Committee of the Tenth National People’s Congress on October 31, 2006, with effect from July 1, 2007. The promulgation of Law on Farmer Cooperatives of Farmers is of great significance in guiding and standardizing farmer cooperatives in our development stage in China. However, there are still some areas that need further clarification. This article only discusses the basic spirit and some deficiencies of the farmer cooperative law.