胡文川蕭衍平2019-08-282005-2-12019-08-282005http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22N2005000100%22.&%22.id.&http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/85787合作制度發源於歐洲，乃為解決資本主義流弊「貧富不均」的一種產物。我國的合作事業在孫中山先生的倡導，薛先舟、陳果夫先生等人的帶領，以及憲法第一四五條條文：「合作事業應受國家的獎勵與扶助」和合作社相關法令的保障下，確已初具規模。 消費合作社是我國現有各類合作社中「合作社數」及「社員人數」最多的合作社，其中又以學校員生消費合作社佔絕大多數。我國中小學員生消費合作社的設立，始於民國四十四年，為學校的教職員工與學生為了便利生活，增進共同福利及推動合作教育，依合作社法所成立之平等、互助、公開的經營組織。 近年來台灣消費環境變遷快速，便利商店、大型量販店林立，員生社的商品品項及經營模式，實已無法滿足社員之多樣化需求。「免稅優惠」及「學校門禁」措施，讓員生社得以避去外界競爭續獲生存。但是，法令束縛、規模過小、環境限制、選聘人員意願不高、專業能力不足等因素，卻又讓員生社的營運難以步入正軌。 本研究第二章蒐羅整理了合作事業的理論及相關文獻，以探討合作運動的發生及合作制度的形成，並介紹我國合作事業的沿革及現況。第三章則歸納分析合作社法令所建構學校員生社的組織社務、業務經營、財務會計、稽核評鑑和相關人員的法律責任。第四章則從實務面歸納分析我國中小學員生社於實際經營管理上所面臨的問題及困境。 本研究結論指出，合作制度經營成功之關鍵，在於「組織是否民主化」、「經營能否 企業化」以及「成果是否社會化」。並對合作制度於現今所面臨的考驗提出看法。另外，歸納出我國中小學員生消費合作社於經營上的十三項殊異性，供員生社健全經營之參考。 最後，則對於政府主管機關、學校員工師生以及選聘人員等提出具體可行之建議。Corporation derived from Europe as a resolution to solve the unequal distribution in Capitalism. Lead by Dr. Sun Yat-sen, Mr. Shai Shen-jo and Chen Go-fu and under the guarantee from Institution no.145：「Corporation shall be insisted by the country with encouragement and aid.」, corporation in our country had its scale. Consumers’ cooperative, one of the existing corporation systems, has the largest number and the largest membership, and school cooperative store takes the largest part of it. School cooperative store in primary and junior high school is an equal, mutual-helping, and public organization which was established according to Law of Cooperatives（合作社法）in 1955, to provide convenience of staffs and students, to enhance common welfare and to promote corporation education. These years the consuming environment has been changing greatly. Convenience stores and mega-wholesalers are everywhere. The contents and operating formula of school cooperative store can no longer satisfy its members’ diverse needs. ”Duty-free benefit” and “school entrance limitation” had enabled it evade the competition with others in the past. However, the constraint from laws, the small scale, the environment, and the weak willingness as well as the insufficiency of know-how of contracted elects as staff and so on are hindering it from operating in the normal pace. In chapter 2, I collect and classify the theorems and relating materials of corporation to discuss the birth and the forming of corporation campaign, and introduce its revolution and recent states. While in chapter 3, I deduct and analyze the organizing, affairs, operating, business, financial accounting, evaluating and responsibilities in law belonging to the staff involved of school cooperative store, and in chapter 4, from the practical view, the problems and hardship we face in reality about managing and operating. The conclusion indicates that the key to success is as follows: “whether the organizing is democratic”, “whether the operating model is made enterprise”, “whether the fruit is brought socialized”, and provides points of view on the trial we are confronted. Furthermore, it completes a deduction of the 13 differences of school cooperative store in Taiwan for the reference in sound operation. In the end, it comes out with valid and viable recommendation for the authorities concerned, teachers and students, and contracted elects as staff.合作制度消費合作社員生消費合作社CorporationConsumers＇cooperativeSchool cooperative store