合作社章程

因此，财务公开仍是农民专业合作社章程需进一步完善的重点。

Accordingly , the financial disclosure statute that the farmer cooperatives are still required to further improve the focus .

合作社章程有修改时，应经社员大会之决议，并于决议后一个月内，以书面检具会议纪录，向主管机关为变更之登记。

The constitution of a cooperative may be modified only with the resolution of the member 's congress , and written proceedings of the Congress shall be submitted to the regulating authority for registration of alteration .

供销社是合作经济组织的一种具体表现形式，合作社章程对其入社方式、管理体制和经营机制都有明确要求，具有理论上的先进性。

Supply and marketing cooperative is a concrete manifestation of economic organizations . The entrance way 、 management system and operational mechanism are clearly requirements on the charter of Co-operative Society , which has the advanced nature in theory .