社区股份合作社集体股改造:存废二元路径  

Towards Reforming Collective Shares in Community Stock Cooperatives: Preservation or Abolishment

作　　者：高海[1] 杨永磊[2] 

机构地区：[1]安徽财经大学法学院,安徽蚌埠233030 [2]嘉兴学院文法学院,浙江嘉兴314001

出　　处：《南京农业大学学报（社会科学版）》2016年第1期114-122,165-166,共9页Journal of Nanjing Agricultural University(Social Sciences Edition)

基　　金：国家社会科学基金一般项目"农垦国有农用地物权问题研究"(14BFX084);安徽财经大学合作经济研究中心资助项目"农村社区股份合作社制度构建研究"(ACHZ1409)

摘　　要：集体股利弊兼具,已引发集体股存废之争与地方立法样态不一。集体股设置与否以及如何设置,直接影响农村集体资产股份化之组织载体股份合作社的股权设置、治理机制、利益分配和亏损承担。权衡集体股的利弊,集体股存废之争的出路应是在授权集体成员民主议定集体股存废的基础上,拓补集体股的存或废之二元改造路径,即以优先股的思路规制集体股存续之弊端、以公益金的进路填补集体股废止之缺位;但最终理想的发展走向将是一元路径,即集体股废止之公益金替补方案。Both advantages and disadvantages of the collective shares have triggered the debate on their preservation or abolishment. The stockholder's rights establishment,governance mechanism,interest distribution and loss commitment of the stock cooperatives,which are demutualization organization of rural collective assets,are directly influenced by the questions of whether and how the collective shares are issued. In view of the pros and cons of collective shares,the way- out of the debate on the preservation or abolishment of collective shares should be to extend the dual reform paths,which means convertingthe collective shares into preferred stocks or public welfare funds,based on collective members' democratic deliberation. And the ultimate ideal of the path will be that the collective shares are converted into public welfare funds.

关 键 词：农村集体资产股份化 股份合作社 集体股 优先股 公益金 

分 类 号：F321.4[经济管理—产业经济]