农村集体资产股权配置的法理分析与立法抉择

Analysis of Legal Principles and Legislative Choice on the Equity Allocation of Rural Collective Assets

农村集体资产股权配置是构建农村集体经济组织法人治理结构的核心内容,故农村集体经济组织法人的目的决定了农村集体资产股权配置的制度目标。在农村集体产权制度改革过程中,股权设置包括成员股和集体股两种形式,而股权配置的客体应当为全部农村集体资产。成员股是农村集体经济组织成员参加集体收益分配的依据,其因包含了成员的个体价值而具有人身属性,故成员股不得流转、不得继承,且在成员增减时需对成员股进行动态调整。通过立法明确规定集体股的设置,可以发挥法律的教育功能,将农村集体经济组织是农村集体所有制实现主体的观念强加给农村集体经济组织成员及相关主体,并纠正各界对农村集体资产股权配置中的“股”的本质属性的错误理解。在农村集体经济组织成员增减时,集体股可以发挥股份配置的“蓄水池”功能,从而避免成员股随成员变动而调整的复杂情况。

The equity allocation of rural collective assets is the core element in constructing the legal person governance structure of rural collective economic organizations.Therefore,the institutional goal of the equity allocation of rural collective assets is determined by the purpose of the rural collective economic organization as a legal person.During the rural collective property rights system reform,the equity setting includes two forms:member shares and collective shares.The object of equity allocation should be all rural collective assets.Member shares are the basis for members of rural collective economic organizations to participate in the distribution of collective income.They have personal attributes because they contain the individual value of members.Therefore,member shares cannot be transferred or inherited,and member shares must be dynamically adjusted when membership increases or decreases.The establishment of collective shares can be stipulated through legislation,which can bring the law s educational function into play.It includes,on the one hand,imposing the concept that rural collective economic organization is the main body of rural collective ownership on the members of rural collective economic organization and relevant subjects,and on the other hand,correcting the misunderstanding of the essential attributes of“shares”in the equity allocation of rural collective assets from all works of life.When the membership of the rural collective economic organization increases or decreases,the collective shares can play the“reservoir”function of the share allocation,avoiding the complicated situation that the members shares are adjusted with the changes of the members.