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作 者:闻丽英 WEN Liying(School of Law,Xi’an University of Finance and Economics,Xi’an 710061,China)
出 处:《西安财经大学学报》2023年第6期94-105,共12页Journal of Xi’an University of Finance and Economics
基 金:陕西省社会科学基金项目“乡村产业发展用地法律治理研究”(2022ED17);国家社会科学基金项目“全面乡村振兴下闲置宅基地和住房利用方式研究”(21XFX012)。
摘 要:股权设置和管理是集体产权制度改革中的关键一环。农村集体经济组织的股权设置是各方公平分配利益的前提,股权管理则体现了股权权能的实现。就股权设置而言,设置的种类有个人股和集体股,个人股的设置呈现多样化。设置的比例包括个人股与集体股的比例和个人股的内部比例,实践中,这两种比例均呈现较大的差异性。就股权管理而言,动态管理、静态管理和动静结合是主要的实践样态。个人股如何科学配置,集体股的存与废,按人抑或按户确权,采用动态管理还是静态管理历来备受争议。研究结果表明:因劳龄股的配置体现了成员对集体经济组织的贡献,有利于实现公平分配,在股权设置中应作为主要考量因素;集体股产权模糊,原则上不设置集体股,以集体公积公益金取而代之;以户为股权确权单位契合农村的特质;基于静态管理的优越性,静态管理宜为产权改革的未来方向。The establishment and management of equity is a key link in the reform of collective property rights system.The equity setting of rural collective economic organizations is the premise of equitable distribution of interests,while equity management reflects the realization of equity rights and abilities.In terms of equity setting,the types of setting include individual shares and collective shares,and the setting of individual shares presents diversification.The proportion set includes the proportion of individual shares and collective shares and the internal proportion of individual shares.In practice,both of these proportions present a large difference.As far as equity management is concerned,dynamic management,static management and dynamic and dynamic combination are the main practice patterns.The scientific allocation of individual stocks,the storage and abolition of collective stocks,the determination of rights by person or by household,the use of dynamic management or static management has always been controversial.The results show that the allocation of working-age shares reflects the members’contribution to the collective economic organization and is conducive to the realization of fair distribution,which should be taken as the main consideration factor in equity setting.The property rights of collective shares are vague.In principle,collective shares should not be set up,and collective public welfare funds should be used instead.Taking households as equity units fits the characteristics of rural areas;Based on the superiority of static management,static management should be the future direction of property rights reform.
关 键 词:农村集体产权制度改革 股权设置 股权管理 集体股
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