CAJ | 학술논문

关于农业大户和龙头企业领办型农民专业合作社契约性质有三种观点：企业契约，商品契约，超市场契约。通过案例剖析了此类合作社契约的特征是一个复合性、动态性、权威性的商品契约。运用交易费用理论解释了这一契约产生的经济逻辑是其交易费用既低于纯粹市场契约的交易费用，又低于一体化企业契约的组织成本。其实质是一组无形资产的间接定价机制。这种契约也是一种精巧的制度安排，既将一组无形资产的生产活动卷入社会分工，又避免了对此类活动的投入与产出的直接定价。
관우농업대호화룡두기업령판형농민전업합작사계약성질유삼충관점：기업계약，상품계약，초시장계약。통과안례부석료차류합작사계약적특정시일개복합성、동태성、권위성적상품계약。운용교역비용이론해석료저일계약산생적경제라집시기교역비용기저우순수시장계약적교역비용，우저우일체화기업계약적조직성본。기실질시일조무형자산적간접정개궤제。저충계약야시일충정교적제도안배，기장일조무형자산적생산활동권입사회분공，우피면료대차류활동적투입여산출적직접정개。
From the perspective of transaction cost theory,this paper explains the contractual nature of the farmer cooperatives controlled by the leading farmers and enterprise.It is a compound,relational commodity trading contract,which has a characteristic of “authority”.The transaction cost theory is used to explain the e-conomic logic of this contract,i.e.its transaction cost is lower than the pure market contract transaction cost and the organization cost of the integrated enterprise contract.Its essence is an indirect pricing mechanism about a group of intangible assets.This contract is also a kind of delicate system arrangement.It involves the production activities of intangible assets into social division of labor,avoiding the direct pricing of the input and output of these activities.