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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。
The healthy development of cooperatives is inseparable from the harmonious distribution of benefits. Based on the survey data, this paper focuses on the analysis of reasons why it is difficult for cooperatives to patronize rebates according to law, draws lessons from the principle of international cooperative distribution of benefits and the distribution of profits of typical cooperatives in other countries, and proposes that the transaction value should be recorded at the market price and the transaction discount should be included in the distributable surplus In accordance with the amount of patronage rebates, limit the return on capital of cooperatives, adhere to the democratic management of one person, one vote, encourage members to expand the scale of operation, and strengthen the supervision of the distribution of benefits to promote cooperatives rebate by legislation recommendations.