中文摘要：

合作社的健康发展离不开和谐的利益分配制度。文章结合调研数据,侧重于分析林业专业合作社难以依法按惠顾返利的原因,借鉴国际合作社利益分配原则和国外典型合作社利益分配状况,提出应按市价记录社员交易额,将交易优惠计入可分配盈余按惠顾返利数额、限制合作社资本报酬、坚持一人一票的民主管理、鼓励社员扩大经营规模、加强利益分配监督等促进合作社按惠顾返利的立法建议。

英文摘要：

The healthy development of cooperative can not be separated from the harmony institution of profit dis- tribution. According to survey data, this paper focuses on analysis the causes of forestry cooperatives having difficul- ty to distribute profits by patronage legally. Reference to the principles of international cooperative profit distribu- tion and the profit distribution conditions of classic cooperatives in foreign countries, and put forward legal propos- als to promote profit distribution by patronage in cooperative, which include making records of members transac- tions by market price, the amount of trade preference must be calculated as the profits distributed by patronage, lim- iting reward on capital of cooperatives, insisting on the democratic management of one person one vote, encourag- ing to enlarge the scales of members, strengthening the supervision of profits distribution.