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《中华人民共和国农民专业合作社法》(以下简称《农民专业合作社法》)于2006年10月31日经第十届全国人民代表大会常务委员会第二十四次会议通过,并将于2007年7月1日起实施。《农民专业合作社法》是农业领域的基本法律之一,其主要意义在于:第一,明确了农民专业合作社的市场主体地位。农民专业合作社法调整的主体,是在社会主义市场经济条件下,以农村家庭承包经济为基础的同类农产品的生产经营者,或者同类生产经营服务的提供者,为了解决以家庭承包为基础的分散经营和大市场对接的问题,自愿成立的农民专业合作社,实现民主管理。第二,对现实中的农民专业合作组织进行规范,以规范促发展。我国的农民专业合作组织产生于上个世纪80年代后期,由于没有专门的法律规范,这些组织的内部运行机制很不健全,有的没有章程,有的产权关系不清晰,有的被少数人控制。为了解决这个问题,本法对农民专业合作社设立登记、组织机构、财务管理、合并分立、解散清算和成员的权利和义务作了明确的规定。第三,解决了政策扶持问题。为了支持和引导农民专业合作社的发展,本法设专章(第七章)作了规定,包括涉农的建设项目的安排,以及财政、金融的支持和税收优惠等问题。《农民专业合作社法》是农民专业合作社发展史上新的里程碑,对于构建农村和谐社会,建设社会主义新农村意义重大,影响深远。为了加深对这一法律的理解,我们组织了四篇文章,分别从为什么要制定和实施这部法律(农民专业合作社在农业发展中的作用)、怎样认识这部法律(本法的基本法理和核心制度)、农民专业合作社的运行规则(和公司作比较)、政府怎样支持等角度,讨论了《农民专业合作社法》的重大意义和在实施过程中应该注意的主要问题,希望这组文章对有关学科的教学和科研有所裨益。
The Law of the Peasants’ Professional Cooperatives of the People’s Republic of China (hereinafter referred to as the Law of Farmer Cooperatives) was adopted by the 24th meeting of the Standing Committee of the Tenth National People’s Congress on October 31, 2006 and will be held in 2007 On the 1st of January. The “Law of Farmer Cooperatives” is one of the basic laws in the field of agriculture. Its main significance lies in: First, it clarifies the position of the main body of farmer specialized cooperatives in the market. The main body of the adjustment of peasants’ professional cooperatives law is the producer and manager of similar agricultural products based on the contracted economy of rural families under the socialist market economy or the provider of similar production and operation services. In order to solve the problem of decentralization based on family contract Management and docking of the market, the voluntary establishment of farmer cooperatives to achieve democratic management. Second, standardize the reality of farmer cooperatives in order to promote development. The farmer specialized cooperative organizations in China originated in the late 1980s. Due to lack of specialized laws and regulations, the internal operation mechanism of these organizations is not perfect, some have no constitution, some of the property rights are not clear, and some are controlled by a few people . In order to solve this problem, this Law clearly stipulates the rights and obligations of farmers’ professional cooperatives for the establishment of registration, organization, financial management, merger and division, dissolution of liquidation and membership. Third, we have solved the problem of policy support. In order to support and guide the development of farmer cooperatives, this Law sets forth a special chapter (Chapter VII) that includes arrangements for agricultural-related construction projects as well as financial and financial support and tax incentives. “Farmer Cooperatives Law” is a new milestone in the history of the development of farmer cooperatives and is of great significance and far-reaching impact on building a harmonious rural society and building a new socialist countryside. In order to deepen our understanding of this law, we have organized four articles on how to understand this law (why this farmer’s specialized cooperatives play a role in agricultural development) Core system), the operating rules of farmer cooperatives (compared with the company) and how the government supports them, discusses the great significance of “Farmers’ Professional Cooperatives Law” and the main problems that should be noticed in the implementation process. I hope this article The subject of teaching and research benefit.