论农村集体经济组织法人内部治理中的“人”与“财”——以治理机构的人员构成与集体资产股权为观察对象

On “Member”and “Asset” in the Internal Governance of Rural Collective Economic Organization Legal Person——An Observation about the Composition of Governance Institution and Collective Asset Equity

改革实践的迅速发展为农村集体经济组织法人内部治理提出了新的问题。新的问题主要表现在“人”和“财”两方面的新变化,这种新变化可以通过以下两个问题的讨论予以展开,即治理机构的人员构成与集体资产股权。基于成员身份性和成员民主管理的特别性,对治理机构的人员构成的讨论,应当重点关注具体治理机构的人员是否要求成员资格;基于股份合作制改革在集体产权制度改革中的重要作用,对集体资产股权的讨论,应当重点考察集体资产股权的性质和股权类型及其产生的改革影响。在治理机构中,只有监督机构的人员构成可以不要求身份性。集体资产股权的性质应当定位于收益分配依据,实践中基于出资而取得的“股权”并非真正的集体资产股权,而是一种农村集体经济组织法人与出资者的利益分配机制。

The rapid development of reform practices has raised new issues for the internal governance of rural collective economic organization legal person.The new issues are mainly manifested in the new changes of “member” and “asset”,which can be discussed through the following two issues,namely,the composition of the governance institutions and the collective asset equity.Based on the special nature of membership and democratic management of members,the discussion on the composition of governance institutions should focus on whether the member of specific governance institutions require membership;based on the important role of the share cooperative system reform in the reform of collective property rights system,the discussion on the collective asset equity should focus on the nature and type of collective asset equity and the impact of the reform.Among the governance institutions,only the composition of the supervisory institution can be made without membership.The nature of collective asset equity should be located in the basis of income distribution,and the “equity” obtained based on capital contribution in practice is not a real collective asset equity,but a mechanism of benefit distribution between the rural collective economic organization legal person and the contributor.