摘要
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。
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.
出处
《湖北经济学院学报》
2012年第6期55-59,共5页
Journal of Hubei University of Economics
基金
国家自然科学基金项目"‘土地换保障’背景下失地农户的生计重建:基于可持续生计框架的分析"(71173239)
"中南财经政法大学研究生教育创新基金"项目(2011B0807)
关键词
专用性
稀缺性
合作经济
盈余分配
specificity
scarcity
cooperative economic
surplus distribution
