本文针对农民长期增收困难，农村经济深入发展遇到体制机制问题，提出在农村家庭承包经营基础上，对农村经济进行再组织，建立新型农村合作社体制作为我国农村经济体制改革目标的设想。以此设想为指导，从理论上对新型农村合作社的基本概念内涵、基本原则、制度特征、发展模式以及在破解现行的农村经济体制与发展市场经济之间的矛盾所体现的价值等方面进行了较系统的分析和阐述。并以金融扶持、财税优惠、土地之农为着手，对当前农村金融体制、财税体制以及土地流转等提出了相应的改革建议。论文的主要结论包括：当前农村经济改革的核心不是政策的简单调整而是制度的创新，新型农村合作社体制就是建立在家庭承包经营基础之上的，适应农村市场经济发展需求的最有效的经济组织形式。新型农村合作社与股份制等企业一样，是一种现代企业制度，具有一套法人产权以及管理经营分配制度，是农民进入市场最有效的组织形式。新型合作社与股份制的本质区别是： 股份制企业是资本联合，合作制企业是劳动联合，合作制企业这个特点决定了农民通过合作社可从市场中直接获取高端利润，改变了处于产业链低端的困境。合作社体制在实现农村经济家庭化向农村经济企业化转变、农业生产小农化向农业产业化经营转变、农村土地经营分散化向土地经营规模化转变，适应农村市场经济发展需求方面具有重要价值。农村金融机制主体应该是多层次的合作金融体系，发展政策性银行，而不应该是商业化的方向。在农村财税体制优惠政策中，在普惠的基础上，应重点转向以新型农村合作社为抓手，培育农民企业，建议成立多层次的非盈利新型农村合作社发展政府性基金，推动农村合作社发展的步伐。在农村土地制度改革中，建议通过承包权等债权物权化的形式实化产权，建立基于土地产权基础上的土地流传过程中的收益分配制度。合理划分土地管理权限，土地的行政管理由政府负责，技术管理由社会非盈利机构（事业单位）承担，资产管理实现市场化处置，政府监管，完善土地交易市场体系，形成地价的市场形成机制。

As the background of the system and mechanism problems that the rural economic more development have to meet, and the farmer income difficult, this article puts up the rural economic reform purpose to conceive new agricultural cooperatives system, which is based on the rural household responsibility contract system and is the reframe form of the rural economic. Under the guideline of reform purpose, the concept, basic principles, system characteristics and development models about the rural cooperatives were expatiated and system analyzed. The article also explained the worth that the new rural agricultural cooperatives resolved the conflicts between the active rural economic system and the developing the rural market economic. The reform suggests about rural money market 、financial & revenue system、rural collective land circulating, were put up and analyzed. The main conclusions are as following:The key of rural economic reform is not the policy simply adjustment but the system reform. The new agricultural cooperatives system, which is based on the rural household responsibility contract system, is the most effective to reframe the rural economic to applying the rural economic development. The new agricultural cooperative is also a modern corporation with a sort of modern corporation system as same as stock company. The system includes a series of artificial person property right, management and distribution system. It is the most effective organizing system for farmer to participate in the market. The key different between the new agricultural cooperative and stock company is that the stock company adopted capital union and the agricultural cooperatives adopted labor union. So the farmer can get high profit from market and change the embarrassment that always in the bottom of the industrial chain because of that characteristic.It is in practice for agricultural cooperatives system to convert agriculture produced by Small-scale Peasant to industrialization, convert agricultural land farming dispersive to large-scale, the characteristics discussing above are very important values to applying to rural market development.The main body of rural financial system should be more hierarchy cooperative financial system. And the purpose of rural financial system reform is not the commerce bank but the developing policy bank.As the rural finance and taxation preferential policies, emphases should be focus on developing Farmer Corporation through new agricultural cooperatives. The government fund which is non-profit and help for new agricultural cooperatives development should be set up at different level to promote new agricultural cooperatives to development.As rural land use system reform, the income distribution system, which is according to land right, should be set up through converting land contract right claim to real rightIt is important and necessary to partition land management right. The suggestion are that: land administration right is in charge of government, the land technical management right is in charge of social non-profit department, and the land capital management right should be in charge of market to deal with while the government is just as the role of surveillance. The system of land business price produced should be come into being through market and the market of land business should be more and more complete.