我国台湾地区农会的功能与大陆地区建立社区合作经济组织以推动以家庭为单位的分散的小农经营走向统一经营的旨趣是一致的。从台湾地区农会的设立行为之私法性,以运销、信用、保险等业务实现农民私权之宗旨和功能,以契约方式建立农会与会员的关系以及会员加入农会为自愿而非强制等方面看,台湾地区农会应为私法人属性。 The function of the peasant associations in Taiwan in our country is consistent with the goal of establishing a community cooperative economic organization in the mainland to promote the diversification of family-run smallholder farms into unified management. From the private nature of the establishment of peasant associations in Taiwan to the purpose and function of peasants’ private rights in the fields of transportation, credit and insurance, the establishment of the relationship between peasant associations and their members through contractual arrangements and the voluntary participation of members in peasant associations, In the aspect of view, Taiwan’s peasant association should be a private legal entity.