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| 文章编号：1672-3104(2026)01-0087-11 |
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论合作社资本的功能——以资本与惠顾的功能比较为视角 |
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张德峰 |
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（湖南师范大学法学院，湖南长沙，410081） |
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| 摘 要： 合作社的目的是同社员开展特定活动并最终满足社员需求，这一目的被称为互助目的。合作社的互助目的决定了惠顾具有社员资格决定功能而资本不具有社员资格决定功能，也决定了惠顾具有合作社所有权配置功能而资本不具有该功能。此外，合作社立法通常允许合作社“资本可变”，因而合作社资本的信用评价功能很弱。合作社资本的基本功能就是作为合作社的生产要素，即充当实现合作社互助目的的经济手段。当前我国农民合作社实践中普遍出现的“纯投资者社员”“资本控制”“一股一票”“按股分红”等资本不规范现象实际上是合作社资本功能异化的表现，因而有必要从立法上对这些资本不规范行为进行规制，具体措施包括强化对资本不规范行为的法律约束和优化合作社融资法律制度。 |
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| 关键词： 互助目的；惠顾；资本控制；生产要素 |
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On the function of the cooperative capital from the perspective of comparing capital function with patronage function |
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ZHANG Defeng |
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（School of Law, Hunan Normal University, Changsha 410081, China） |
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| Abstract: The purpose of a cooperative is to carry specific activities with its members and ultimately meet their needs, which is called mutual purpose. The mutual purpose of a cooperative determines that patronage has the function of determining membership qualifications, while capital does not have the function of determining membership qualifications. The mutual purpose of a cooperative also determines that patronage has the function of allocating cooperative ownership, while capital does not have the function of allocating cooperative ownership. In addition, the legislation of the cooperative usually allows cooperative capital variable, so the credit evaluation function of cooperative capital is very weak. The only basic function of cooperative capital is to serve as a production factor for the cooperative, that is, to act as an economic means to achieve the goal of mutual purpose in the cooperative. The common phenomena of “irregularities related to capital” such as “pure-investor members,” “capital control,” “one share, one vote,” and “dividend distribution based on shares” in the current practice of farmer cooperatives in China are actually manifestations of the abnormal function of cooperative capital. Therefore, it is necessary for us to regulate the behaviors of the “irregularities related to capital” through legislation. And specific measures include strengthening legal constraints on such behaviors as “irregularities related to capital”, and optimizing the legal system for cooperative financing. |
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Key words: mutual purpose; patronage; capital control; production factor |
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