农村集体资产股份量化管理的改革困境与立法化解  

Reform Dilemmas and Legislative Solution in the Management of Quantified Shares of Rural Collective Assets

作　　者：孙聪聪 耿卓[1] SUN Congcong;GENG Zhuo

机构地区：[1]广东外语外贸大学土地法制研究院,广州510420

出　　处：《农业经济问题》2023年第9期124-134,共11页Issues in Agricultural Economy

基　　金：广东省教育厅普通高校科研创新团队“乡村振兴战略法治保障研究”(编号:2018WCXTD)。

摘　　要：农村集体产权制度改革政策导向提倡将集体经营性资产折股量化形成的股份实行静态管理,但改革中存在资源性、经营性和非经营性资产难以有效区分、劳动积累贡献不足以成为股份静态管理的依据、非成员股东持有股份正当性合理性存疑等理论和实践困境。《民法典》坚守保障成员生存的集体所有权,明确集体所有权的本质属性是体现成员公有的民事权利,成员随特定事实而变动是其固有特征,作为特别法人的集体资产量化股份有别于营利法人股份,从而为农村集体产权制度改革建构了私法逻辑。为实现与《民法典》私法秩序融贯协调,凝练农村集体产权制度改革经验成果,农村集体经济组织立法应当将全部集体资产及其收益予以股份量化,以成员身份为前提设置个人股,股份随集体成员身份得丧而变动,如此方能将农村集体产权制度改革推向深入,并真正实现集体所有权。The policy orientation of the reform of rural collective property rights system advocates static management of shares formed by quantifying collective operating assets into shares, but there are theoretical and practical dilemmas in the reform, such as the difficulty to effectively distinguish resources, operating and non-operating assets, the insufficient contribution of labor accumulation as the basis for static management of shares, and the doubtful legitimacy and rationality of non-member shareholders holding shares.The Civil Code adheres to the collective ownership right that guarantees the survival of members, clarifies that the essential feature of collective ownership right is the civil right embodying the public ownership of members, and that the change of members with specific facts is its inherent characteristic, and that the quantified shares of collective assets as special legal persons are different from the shares of profit-making legal persons, thus constructing a private law framework for the reform of rural collective property rights system.In order to achieve coherence and coordination with the private law order of the Civil Code and to condense the results of the reform of rural collective property rights system, the legislation on rural collective economic organizations should quantify all collective assets and their proceeds in shares, set up individual shares on the premise of membership, and change the shares with the achieve and loss of collective membership, so as to push the reform of rural collective property rights system forward and truly realize collective ownership.

关 键 词：农村集体产权制度改革 民法典 农村集体经济组织立法 成员股 动态管理 

分 类 号：D923[政治法律—民商法学] F321.32[政治法律—法学]