中文摘要：

准确界定家庭承包地入股合作社的组织属性是确立其立法模式的前提.实践中绝大多数土地承包经营权入股的合作社虽然冠名为土地股份合作社,却名不符实,背离了国内股份合作制企业和国际股份合作社的典型特征.实际上,农地入股的合作社仅仅是基于土地承包经营权的特殊社会功能,在出资与产权性质、利益分配和亏损承担等方面,不得已突破《农民专业合作社法》对农民专业合作社的-种变异,但是并没有超出传统合作制的基本范畴.而且,基于专业服务的共性,《农民专业合作社法》一定程度的开放性以及节约立法成本、提高立法效率的考虑,农地入股合作社的立法可以而且应当纳入《农民专业合作社法》的框架,没有必要单独制定《农地股份合作社法》.

英文摘要：

Accurately defining the organization attributes of family contracted land in cooperative society is apremise for establishing its legislative model. In practice,most of the right to land contractual management in co-operatives remains to be a land joint-stock cooperative only in title--a mismatch between name and reality--and deviates from the typical characteristics of the domestic joint stock cooperative system and international sharecooperative. In fact,farmland in cooperatives are just based on the special social function of right to land contrac-tual management,and in the capital contribution with the nature of property right,profit distribution and losses,etc. ,they have to take on a variation of farmers＇professional co-operatives after breaking through “Farmers＇Pro-fessional Cooperatives Law”,but they haven＇t gone beyond the basic category of traditional cooperative system.Taking into consideration the universality of professional services,a degree of openness in “Farmers＇Professional Cooperatives Law”,and the cost and efficiency of legislation,we proposed that farmland in cooperative society beincorporated in the framework of “Farmers＇Professional Cooperatives Law”and there be no need to enact solely“Land Joint-stock Cooperative Act”.