合作社分配制度作为合作社制度的核心构件，一直是合作社研究的重要内容。已有的合作社盈余分配研究主要集中于合作社盈余性质和分配原则、分配机制以及我国合作社盈余分配的现状。对于我国农民专业合作社分配研究当前有两个关键问题，一是从理论上对我国独有的合作社盈余分配方式进行解释，二是要厘清各行为主体参与或领办合作社动机。现有研究并没有很好地回答这两个问题，未来研究需要理解农民专业合作社的供应链和价值创造过程，探讨要素贡献并且进一步解释合作社股权安排，解释各行为主体参与或领办合作社动机，以求理解各行为主体与农民关系的本质，以及进一步探索和厘清合作社的本质，特别是要回答如果从理论和法律意义上认可要素贡献和合作社的股份化、集中化倾向，那么合作社和股份公司相较还有什么不同。

The profit distribution system is the core and the important research content of the farmers’ cooperative system. The existing studies on cooperatives’ profit distribution mainly focus on its nature, distribution principle, distribution mechanism and status quo. As for the research on the profit distribution of farmers’ specialized cooperatives in China, there are two critical questions: the first is to explain in theory the unique Chinese way of cooperatives’ profit distribution; the second is to figure out the motives of the behavior agents in setting up and jointly running cooperatives. The existing research does not answer the two questions very well. Future research should make out the supply chain and value creation processes of farmers’ specialized cooperatives; make clear the factors contribution and the ownership arrangement; figure out the motives for various behavior agents in setting up and jointly running cooperatives to clarify the nature of relationship between the behavior agents and farmers; in particular, find out the differences between cooperatives and stock companies if factor contribution, demutualization and centralization of cooperatives are recognized theoretically and lawfully.

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