目前,基层供销社的理事会同时行使所有权与经营权,这种体制影响了供销社改革的深入发展。因此,弄清供销社两权的性质及相互关系,转换理事会职能,实行两权分离,是当前供销社体改中的重要问题。前几年恢复了供销社民办性质,确定了供销社的所有权属于全体入股社员共同享有。供销社的权力机构是社员代表大会及其常设理事会,理事会是所有者的权力机构,代表所有者行使权利,反映了所有者的利益和要求,并对它负责。但是在代表大会之后,理事会成为掌握经营权的权力机构,代表经营者的利益和要求,并对它负责。这样 At present, the board of grass-roots supply and marketing cooperatives exercises ownership and management rights at the same time. This system has affected the in-depth development of supply and marketing cooperatives. Therefore, it is an important issue in the current restructuring of the supply and marketing cooperatives to clarify the nature and mutual relations of the two powers of the supply and marketing cooperatives, change the functions of the council, and implement separation of the two powers. In the past few years, the nature of the private supply and marketing cooperatives was restored, and the ownership of the supply and marketing cooperatives was determined to belong to all shareholder members. The authority of the supply and marketing cooperatives is the members’ congress and its permanent council. The council is the owner’s authority, exercising rights on behalf of the owner, reflecting the owner’s interests and requirements, and is responsible for it. However, after the Congress, the Council became the authority that had the right to operate, represented the interests and requirements of the operator, and was responsible for it. such