合作社内部治理结构概述

• 作 者: 李婷 李娜
• 机 构: 南京大学法学院,
• 出 处: 山西青年
• 发表日期: 2013年04期
• 关键词: 合作社 社员大会 理事会 监事会

合作社是对内服务、对外营利的营利性的社团法人,合作社内部权利结构的设计要遵循自愿、互助和民主的基本原则。本文重点阐述合作社治理的核心——“三会”制度,社员大会是合作社的最高权力机构,理事会作为合作社的最高决策机构,监事会为监督机构,三个机构是相互作用的共同体。

Cooperatives are corporate entities that profit from services and are for profit. The design of the internal rights structure of cooperatives follows the basic principles of voluntariness, mutual assistance and democracy. This article focuses on the core of cooperative governance - the “three sessions” system. The general assembly is the highest authority of cooperatives. The board of directors serves as the highest decision-making body of the cooperative and the supervisory board serves as the supervisory body. The three agencies are the inter-acting community.