农村集体产权制度改革的重点、路径与方向  

The Focus, Route and Direction of the Rural Collective Property System Reform

作　　者：张占耕[1] 

机构地区：[1]上海农业科学院

出　　处：《区域经济评论》2016年第3期105-112,共8页Regional Economic Review

摘　　要：国家《深化农村改革综合性实施方案》将农村集体产权制度改革放在农村5大关键改革领域的首位。但不能认为,农村集体产权制度可以完全取代原有农村集体经济的所有权制度;新型的集体产权组织可以完全替代村民自治组织制度;农村集体经济可以由按份共有取代共同共有的所有制形式。农村集体产权制度改革的目的是"探索社会主义市场经济条件下农村集体所有制经济的有效组织形式和经营方式"。农村集体产权制度改革的关键是集体资产量化和资产股权化,主体是农民,农民参与和决策是根本路径。新型农村产权组织可以形成生产经营和福利保障两类组织,对于福利保障类组织给予包括不征农民股份分红税在内的税收优惠。应该鼓励生产经营组织与所有盈利企业一样敢于承担风险、谋求更大的发展。The document of the Chinese Communist Party Central Committee ＂Deepening the Comprehensive Implementation of Rural Reform Program＂ put rural collective property right system reform in the first place of the five key reform areas. But we can not think that rural collective property rights system can completely replace the original ownership of the rural collective economic system; new type of collective property rights organization can completely replace the villagers＇ autonomous organization system; the rural collective economy can be replaced by several co-ownership joint ownership form of ownership. The purpose of the rural collective property rights system reform is to ＂Exploration the effective organization form and mode of operation of the conditions of the rural collective economy under the socialist market economy ＂. The key of rural collective property rights system reform are collective assets quantification and asset equity, the main part is the farmer, the fundamental path is the farmer＇s participation and decision making. The new type of rural property organization can form two kinds of organizations which are the production management and welfare guarantee, tax preferential measures such as do not levy stock dividend tax from farmers should be given to welfare guarantee organizations. The government should encourage the production and operation organizations to be the same as all the other profitable firms which can dare to take risks and seek a greater development.

关 键 词：农村集体 产权制度 集体产权 资产量化 资产股权化 

分 类 号：F061.5[经济管理—政治经济学]