农村集体经济组织中集体资产股份的规范路径  

The Approach to Governing Collective-assets-based Shares in Rural Collective Economic Organizations

作　　者：高海[1] GAO Hai

机构地区：[1]安徽财经大学法学院,安徽蚌埠233030

出　　处：《政治与法律》2024年第12期91-105,共15页Political Science and Law

基　　金：安徽省高校科研计划重大项目“集体经营性资产股份合作的规范路径研究”(项目编号:2023AH040044)的研究成果。

摘　　要：2021年农村集体产权制度改革基本完成前后,大量内置集体资产股份作为收益分配依据、以股份经济合作社命名的农村集体经济组织登记成立。但是,2024年《中华人民共和国农村集体经济组织法》创新性地以经营性财产收益权份额作为集体收益分配的基本依据,并规定已经登记的农村集体经济组织及其名称在登记证书有效期限内继续有效,由此引发集体资产股份未来的存续空间和规范路径问题。登记证书有效期限届满后,农村集体经济组织中资产股份的规范路径,应当优先选择将资产股份改为收益权份额的替代路径,慎重选择将资产股份外置于农村集体经济组织出资企业的外置路径,以将登记证书有效期限续期使资产股份规则部分有效的内置路径作为备选路径;外置路径中将成员股直接外置于农村集体经济组织出资企业,不如将成员股改为农村集体经济组织出资企业中的集体股。优先选择路径中应当完善收益权份额量化、权能、管理等制度构造;备选路径中应当矫正资产股份固化、继承权能、外部投资等制度规范。登记证书有效期限届满前,应允许提前改变资产股份的现行内置规范路径。Before and after the reform of the system on rural collective property rights was basically completed in 2021,a large number of rural collective economic organizations with collectiveassets-based shares as the basis for profits distribution and named as share-based economic cooperatives were registered and established.However,in 2024,the Law of China on Rural Collective Economic Organizations creatively takes the share of right to profits from operational property as the basis for the distribution of collective profits,and stipulates that registered rural collective economic organizations and their names continue to be valid within the period of validity of the registration certificates,thus raising the issue of the future space for the existence and the governing approach of collective-assetbased shares.After the expiry of the validity period of the registration certificate,regarding the approach to governing assets-based shares in rural collective economic organizations,it is necessary to preferably choose the substitution-oriented approach of replacing asset-based shares with shares of right to profits and cautiously choose the external-share-based approach of incorporating assets-share in enterprises externally invested by rural collective economic organizations,with the internal-share based approach of renewing the validity of registration certificates to partially validate the rules on asset-based shares as the alternative one;for the external-share-based approach,it is preferable to change the membershipbased shares into collective shares in enterprises invested by rural collective economic organizations to directly incorporating membership-based into enterprises invested by rural collective economic organizations.For those preferable approaches,it is necessary to improve institutional framework on quantification of shares,empowerment and management of right to profits,etc.;for those alternative approaches,it is necessary to revise institutional norms on non-changeability,inheritance-orientated rights and

关 键 词：农村集体经济组织 集体资产股份 股份经济合作社 集体所有权 收益权份额 农村集体经济组织法 

分 类 号：D922.4[政治法律—法学]