农民专业合作社是推动农村经济发展、社会进度的重要经济实体,是推进农业产业化经营、建设现代农业的重要载体,是实现农业现代化的有力支撑。但是,由于合作社在我国引入较晚,农民对合作社的认识还处在初级阶段,一定程度上影响了合作社的发展和壮大。近年来,党中央、国务院大力倡导农民专业合作社建设,并在基础设施建设、税收扶持等方面出台了优惠配套政策,通过专业合作社建设推动农业结构转型升级,加快现代农业发展步 Farmer cooperatives are an important economic entity to promote rural economic development and social progress. They are an important carrier for promoting industrialization of agriculture and building modern agriculture, and are strong support for the realization of agricultural modernization. However, due to the late introduction of cooperatives in our country, peasants’ understanding of cooperatives is still in their infancy and to a certain extent affected the development and expansion of cooperatives. In recent years, the Central Party Committee and the State Council have vigorously advocated the establishment of farmer cooperatives and introduced favorable supporting policies on infrastructure construction and taxation support so as to promote the transformation and upgrading of agricultural structure and accelerate the development of modern agriculture through the establishment of specialized cooperatives