农村集体资产股权化的法律表达——兼评《农村集体经济组织法》第40条之规定  

Legal Expression of the Equity of Rural Collective Assets:With a Commentary on Article 40 of the Rural Collective Economic Organization Law

作　　者：张先贵[1] ZHANG Xian-gui(Law School,Shanghai Maritime University,Shanghai 201306,China)

机构地区：[1]上海海事大学法学院,上海201306

出　　处：《苏州大学学报（哲学社会科学版）》2024年第6期91-102,共12页Journal of Soochow University(Philosophy & Social Science Edition)

基　　金：国家社会科学基金重大项目“深化农村集体产权制度改革的法治保障研究”(项目编号:20ZDA046)的阶段性成果。

摘　　要：2024年6月出台的《农村集体经济组织法》第40条仅就农村集体资产股权化作出原则性、宣示性规定,不利于其实践活动的顺利开展。法理上,农村集体资产股权化是在农民自发推动、试点改革以及中央政策支持等多种因素作用的背景下产生和发展的,其本质是集体资产收益的股权化,是将不清晰、不具体的传统集体资产收益分配机制转化为清晰、具体的集体资产股权分配机制。丰富成员权权利内容、畅通集体资产产权流转机制等,是农村集体资产股权化的重要功能和价值所在。当下农村集体资产股权化的配置,宜重点关注集体股和成员股两种类型。就前者而言,不宜强制要求各地必须使用公积金、公益金来替代集体股,但可提倡各地优先使用公积金、公益金,以此可为目前设置集体股的地区最终采用公积金、公益金提供过渡期间。就后者而言,在配置形式上,宜坚持人口股为主、劳龄股等为辅的做法,要将由成员出资取得的现金股、资源股等,与对集体资产收益折股量化配置的人口股、劳龄股等予以区别对待。为积极回应现实诉求,将来我国在制定《农村集体经济组织法实施条例》时应对集体资产股权化配置作出具体、明确的规定。Article 40 of the Rural Collective Economic Organization Law,enacted on June 28,2024,only provides general principles for the equity transformation of rural collective assets,which hinders practical implementation.The equity transformation of rural collective assets has emerged from factors such as farmers’initiatives,pilot reforms and policy support.It essentially transforms the traditional income distribution mechanism of collective assets into a clear equity distribution mechanism.Expanding membership rights and streamlining the transfer of collective assets and property rights are the results of rural collective asset equity.At present,the focus should be on the distribution of collective shares and members’shares.For the former,it’s better to encourage local governments to prioritize provident and welfare funds than to force them to replace collective shares.For the latter,the allocation should prioritize population shares and supplement them with working-age shares,combining member-funded cash and resource shares with population and working-age shares,while treating them differently.To meet practical needs,future regulations on rural collective economic organizations should include clear provisions on this issue.

关 键 词：农村集体资产 股权配置 成员股 集体股 

分 类 号：D922.4[政治法律—法学]