在国外及我国台湾地区,合作社与其他组织形式一样,都是很重要的民商事主体,而且有关合作社的立法非常发达和完善,理论研究也比较深入,其在西方社会及我国台湾地区的运行非常稳固,对整个社会经济的促进作用很明显。世界范围内,合作社已经突破了社会制度的界限而成为不同制度下的一种互助组织形式,随着法律制度的不断完善,合作社的发展也拥有了更加广阔的空间。在建国初期,我国曾经走过很长时间的合作化道路,合作社为我国当时经济的恢复与发展发挥了 In foreign countries and Taiwan of our country, cooperatives, like other forms of organizations, are all very important subjects of civil and commercial affairs. Moreover, the legislation on cooperatives is well developed and perfected, and theoretical studies are also more in-depth. Their operation in the western society and in Taiwan Stable, the promotion of the entire social economy is obvious. In the world, cooperatives have already broken through the boundaries of social system and become a form of mutual aid organization under different systems. With the constant improvement of legal system, the development of cooperatives also has a broader space. In the early days after the founding of New China, our country had gone through a long time of cooperation and the cooperatives played a role in the economic recovery and development of our country