农民专业合作社的盈余分配制度——一个“专用性—稀缺性”视角的解释

摘要

Research into the distribution system of farmers' specialized cooperatives has important theoretical and realistic significance.This paper firstly reviews the situation and its study of cooperative surplus distribution,and then analyzes the formation mechanism from the angle of specificity and scarcity.Under the specificity changing conditions,it shows that return by sum focuses on protecting the specificity assets in the production process,capital payback protects the post production progress of the funds and technique owners,and return by sum with limited capital payback is to seek a balance of protecting specificity investment of different processes.%研究农民专业合作社盈余分配制度的形成机制具有重要的理论和现实意义。文章回顾了我国合作社盈余分配的现状及其相关研究,并从专用性和稀缺性的视角对盈余分配形成机制进行解释。研究认为,在要素的稀缺性变化情况下,交易额返还侧重于保护农产品生产环节的农户专用性投资,股金分红侧重于保护资金和技术所有者产后环节的专用性投资,＂按交易额返还,资本报酬有限＂则是在产中和产后的专用性投资保护中寻找一个平衡点。