摘要
农村集体资产股份合作制改革包含折股量化、股权设置和股权管理等重要内容。作为股权设置中的关键一环,是否设置集体股一直以来备受各界争议。在总结试点地区实践情况的基础上,运用基本法理逻辑对集体股的设置问题进行法律分析,明确逐渐取消集体股的设置并采用公积公益金制度加以替代是大势所趋。针对目前各地农村集体经济组织现存的集体股,宜通过将其转变为公积公益金、全部量化为成员股和降低集体股设置比例的方式予以适当处理。
The reform of rural collective assets shareholding cooperative system includes the quantification of discount shares,equity establishment and equity management and other important contents.As a key link in the establishment of equity,whether to set up collective shares has been controversial.On the basis of summarizing practice in the pilot areas,this paper makes a legal analysis of the establishment of collective shares by using the basic legal logic,and makes it clear that it is an inevitable trend to gradually abolish the establishment of collective shares and replace it with the public welfare fund system.In view of the existing collective shares in rural collective economic organizations,it is advisable to properly deal with them by changing them into public welfare fund,quantifying them into member shares and reducing the proportion of collective shares.
作者
房绍坤
任怡多
FANG Shao-kun;REN Yi-duo(Law School,Jilin University,Changchun,Jilin 130012,China)
出处
《苏州大学学报（哲学社会科学版）》
CSSCI
北大核心
2021年第2期60-72,共13页
Journal of Soochow University(Philosophy & Social Science Edition)
基金
国家社会科学基金重大项目“农村集体产权制度改革的法治保障研究”(项目编号:19ZDA156)的阶段性成果。
关键词
集体资产股权
股权设置
集体股
公积公益金
equity in rural collective assets
equity establishment
collective shares
public welfare fund
