农村集体资产监管的制度困境及其破解  

The Rule Dilemmas of the Supervision and Management of Rural Collective Assets and their Resolutions

作　　者：段浩 Duan Hao

机构地区：[1]西南政法大学乡村振兴法治研究中心

出　　处：《法商研究》2024年第5期170-184,共15页Studies in Law and Business

基　　金：中国博士后科学基金第70批面上资助项目(2021MD703861)。

摘　　要：加强农村集体资产监管是巩固提升农村集体产权制度改革成果的基本手段,也是实施乡村振兴战略的必由之路。土地、资本、房屋、基础设施以及著作权等农村各类资产是农村集体产权的核心组成部分。当前,我国农村集体资产监管面临监管职能机构不健全、合同管理制度不完善、财务管理制度不完备、审计管理制度不规范、民主监督制度不健全等诸多困境。与此相对应,破解这些困境的具体路径包括重设监管机构、完善合同管理制度、再造财务监督管理制度、规范审计监督管理制度、健全民主监督管理制度等。在系统考察农村集体产权制度改革现实状况的基础上,须健全农村集体资产监管服务体系,维护好农民群众和农村集体经济组织的合法权益,以推动农村集体经济高质量发展。Strengthening the supervision and administration of rural collective assets is a fun-damental means to consolidate and enhance the achievements of the reform in the system of ru-ral collective property rights,and it is also an essential path to the implementation of the rural revitalization strategy.Such rural assets as land,capital,housing,infrastructure and copyrights constitute the core of rural collective property rights.This thesis,given many dilemmas in the supervision and administration of rural collective assets,advocates for the improvement of the supervision and service system for rural collective assets and explores diversified approaches to develop a new type of rural collective economy.From the perspective of jurisprudence,this the-sis aims to highlight the relationship between the reform of rural collective property rights sys-tem and the legalization of collective assets supervision and administration,promote the man-agement function of rural collective assets supervision to ensure the preservation and apprecia-tion of rural collective assets and the protection of the legitimate rights and interests of rural collective members.On the basis of a systematical review of the current state of the reform,it is necessary to improve the supervision and service system of rural collective assets,to safeguard the legitimate rights and interests of rural masses and rural collective economic organizations,and to promote the high-quality development of the rural collective economy.

关 键 词：农村集体资产 资产监管 乡村振兴 清产核资 

分 类 号：F302.6[经济管理—产业经济]