我国政府支持农民专业合作社发展的政策分析

农民专业合作社是我国市场经济条件下引导分散经营的农户进入市场、体现政府对农业准公共物品治理、以及确保农民获得社会平均报酬水平、维护农民利益的有效载体和组织形式。政府扶持农民专业合作社发展有其必要性和特殊性。然而，我国政府扶持农民专业合作社发展的各项公共政策，包括财政、金融、税收等扶持政策在实际运作过程中存在的问题也不容忽视，追根溯源，既有政府合作社管理体制机制方面所引致，也有农村金融制度改革滞后的阻碍，还有合作社自身发展缺乏规范影响政策效果。因此，从政府和合作社两方面提出了改革完善的政策建议。

Analysis on Our Government’s Policy of Supporting the Development of Specialized Farmer Cooperatives Supporting Farmer Specialized Cooperative

Under the condition of market economy of our country,pecialized farmer cooperative is an effective carrier and organizational form for leading individual farmers to enter the market,embodying the government’s governance of agricultural quasi-public goods,ensuring the farmers acquire the social mean reward and maintaining their interests.The government’s supporting the development of specialized farmer cooperatives is necessary and has special features.However,the public policies adopted by the government for supporting the development of specialized farmer cooperatives,including fiscal,financial and taxation policies,have problems that could not be ignored.Some of them arise from the government’s administrative mechanism for cooperatives,some from the hysteretic reform of rural financial system,and some from the lack of norms for the development of cooperatives.Therefore,some policy suggestions are raised in this paper from two sides: the government and the cooperatives.