我國憲法第145條第2項明定「合作事業應受國家之獎勵與扶助」列為基本國策。據此，政府乃制定有合作社法暨其施行細則等專業法規，作為輔導管理合作社之依據，並設置合作行政主管機關，負責管理輔導、整合發展合作事業，期達成發展國民經濟，增進全民福祉之目標。我國各類合作社主要包括生產、運銷、供給、利用、勞動、消費、公用、運輸、信用、保險等10類業務，截至108年12月底止，共有3,867社，社員人數197萬0,339人。

為促進原住民就業，保障原住民工作權及經濟生活，我國特制定原住民族工作權保障法。依據原住民族工作權保障法第三章第七條，政府應依原住民群體工作習性，輔導原住民設立各種性質之原住民合作社，以開發各項工作機會。原住民合作社之籌設、社員之培訓及營運發展等事項，應由各目的事業主管機關輔導辦理；其輔導辦法，由中央各相關目的事業主管機關會同中央主管機關定之。原住民合作社，指原住民社員超過該合作社社員總人數百分之八十以上者。

依據原住民族工作權保障法第三章第九條，原住民合作社之營運發展經費得由各級政府酌予補助。各級目的事業主管機關應定期辦理原住民合作社考核，成績優良者，應予獎勵，其考核及獎勵辦法，由中央目的事業主管機關會同中央主管機關定之。

未來發展將透過政府政策的大力推動，引導民眾與社區主動參與，讓原住民合作社組織多元發展（例如：都市展售點、社區媒體等），推廣合作社電商平台，以及政府補助企業向合作社採購的友善機制。原住民合作社本身也要強化財務資金貸放機制、並培育年輕創新人才投入發展。 

Article 145, Item 2 of the Constitution clearly states that "cooperative enterprises shall be rewarded and supported by the state" as a basic national policy. According to this, the government has formulated professional regulations such as the Cooperative Law and its implementation rules as the basis for the guidance and management of cooperatives, and has set up a cooperative administrative authority to manage the guidance, integrate and develop cooperative undertakings, and hope to achieve the development of the national economy and the improvement of the welfare of the whole people. aims. The various types of cooperatives in my country mainly include 10 types of businesses, including production, transportation and marketing, supply, utilization, labor, consumption, public utilities, transportation, credit, and insurance. As of the end of December 108, there were 3,867 cooperatives with 1,970,339 members.

In order to promote the employment of indigenous people and protect the right to work and economic life of the indigenous people, the country has formulated the law Indigenous Peoples Employment Rights Protection Act. According to the Law, the government should guide the aboriginal people to establish various types of Aboriginal cooperatives in accordance with the working habits of the aboriginal groups in order to develop various job opportunities. The preparation of the Indigenous Cooperatives, the training of members, and the development of operations shall be handled under the guidance of the competent authorities of the respective destination enterprises; the guidance measures shall be stipulated by the competent central authorities of relevant destination enterprises in conjunction with the central competent authority. Aboriginal cooperatives refer to those where the number of aboriginal members exceeds 80% of the total number of members of the cooperative.

The funds for the operation and development of cooperative associations for the indigenous people shall be subsidized by each level of government as it deems fit. Each level of competent authority of target industries shall conduct scheduled examination and appraisal of cooperative associations for indigenous people or award the associations with excellent performance. The method of examination and approval and award shall be determined by the competent authority of target industries at the central level in consultation with the central competent authority.

The future development will be vigorously promoted by government policies to guide the public and communities to actively participate, allow cooperatives to develop diversified organizations (for example, urban exhibitions, community media, etc.), promote cooperative e-commerce platforms, and government-subsidized companies to purchase from cooperatives. mechanism. The cooperative itself must also strengthen the financial capital lending mechanism and cultivate young innovative talents for development.