摘要
《农民专业合作社法》立法关于政府与合作社关系定位的一个基本原则是:政府支持合作社、但不强行推动;合作社独立经营、不依赖政府外援去生存。但对于政府在推进农民专业合作社发展中的基本职能定位是发挥有限而必不可少的作用,核心就是"指导"、"扶持"和"服务"。在此过程中,各级政府提供相应的业务机会扶持、财政资金补助、金融支持和税收优惠,对于农民专业合作社的发展来说则是必要的。
＂Farmer Professional Cooperative＂ follows the basic principle in insuring the relation between government and cooperative,namely,government sustains cooperative but doesnt promote it by force;cooperative runs its business on its own but doesnt depend on government. However, this law states clearly that government should play though a very limited but indispensible role in promoting development of farmer professional cooperative. According to this law, the essence is guide, support and service. And it is quite necessary for governments at all levels to offer business opportunity, financial capital allowance, financial support and favorable tax to help the development of farmer professional cooperative.
出处
《青岛农业大学学报（社会科学版）》
2008年第3期13-16,共4页
Journal of Qingdao Agricultural University(Social Science)
关键词
农民专业合作社法
政府
合作社
关系
立法
＂Farmer Professional Cooperative＂
government
cooperative
relation
legislation
