中文摘要：

针对林业专业合作社利益分配问题，分析社员的利益分配行为和两种不同盈余利益分配标准造成的社员利益差异，揭示社员倾向于按出资额与交易量比例中较大的标准进行盈余利益分配，以获得更多的利益而承担更少的成本，提出完善合作社利益分配制度应当在内部契约上坚持以交易额分配为主，将出资额的合理利息界定为合作社成本，尽量保持社员出资额与交易额比例相一致，在配套制度上政府应当减少税费、扩大财政支持、加强教育引导与外部监督，以促进合作社健康发展。

英文摘要：

According to the forestry cooperative benefit allocation problem, analysis benefit distribution behavior of members and two kinds of surplus profit distribution standard lead to members＇ difference interest, reveal that members tend to choose the bigger proportions between transactions volume and investment to distribute cooperatives surplus benefit in order to gain more benefits and bear less costs, suggest that a good cooperative benefit distribution system should adhere to contribution standard of transactions cost, and define the reasonable interest as cooperatives cost, try to keep the same membership ratio about investment and transaction cost, In supporting system, the government should reduce tax, increase financial support, strengthen education, guidance and external supervision, in order to promote the healthy development of cooperatives.