《农民专业合作社法》从法律制度上实现了三个明确:一是明确农民专业合作社的市场主体地位,有利于农民依法设立属于自己的法人企业;二是明确登记机关是各级工商机关,解决了长期以来农民在发展合作经济组织时无法可依、虽有多家牵头但难以依法设立的尴尬困扰;三是明确了国家对农民专业合作社实行优惠扶持政策。因此,这部法律从制度上为农民专业合作社作了框架设计和基本原则规定。由于农民专业合作社是一种新型的特殊法人主体,“适度规范”的法律本身“阶段性”特点鲜明,因此工商部门在贯彻实施该法时结合具体情况加强调研还有许多工作要做。笔者在此对设立农民专业合作社时涉及的两个具体问题提出一己之见和建议,供读者参考。 The Law of Peasant Cooperatives has achieved three clear points from the legal system: first, defining the market dominant position of peasant specialized cooperatives and helping peasants to set up their own legal persons according to law; secondly, clarifying that the registration authority is the industrial and commercial authority at all levels and resolving For a long time, peasants have been unable to rely on the development of cooperative economic organizations. Although many take the lead in embarking on the embarrassment that is difficult to establish according to law, the third is that the state has implemented favorable preferential policies for farmer cooperatives. Therefore, this law has institutionalized the framework design and basic principles for farmer cooperatives. Because farmer cooperatives are a new kind of special legal person body, and the law of “moderation” itself has the characteristic of “stage”, there is still a lot of work to be done by the business sector to strengthen investigation and study in accordance with the specific conditions in the implementation of the law. I hereby put forward my own opinions and suggestions on two specific issues involved in the establishment of farmer cooperatives, for readers’ reference.