摘要
党支部领办合作社是农村集体经济组织的新模式,对其进行研究可助力村集体资源的合理配置、村集体经济的发展壮大以及村庄治理结构的优化完善。基于山东省的典型经验,研究发现该省的党支部领办合作社是二者从互洽互适到资源整合再到组织重构的互动过程,从而实现了党建带动社建、党社共同发展的“双向激活”。但受各种主客观因素的制约,党支部在领办合作社的互动过程中面临诸多难题:一是基层党组织的经济引领力薄弱;二是党支部在合作社的角色定位不清;三是合作社难以长效发展。因此,全面推行党支部领办合作社的模式,需要加强党员队伍建设和建立激励机制提升领办能力;完善财会制度,划清职责边界,明确角色定位;给予税收优惠和明确领办方式助力长效发展。
The party branch cooperative is a new model of the rural collective economic organization. Research on it can help the rational allocation of the village collective resources,the development and expansion of the village collective economy,and the optimization and improvement of the village governance structure.Based on the analysis of the typical experience of Shandong Province,it is found that the party branch leading cooperative in the province is an interaction process from mutual negotiation and adaptation to resource integration to organizational reconstruction,thus realizing the "two-way activation" of the party building and the common development of the party and society.However,restricted by various subjective and objective factors,the party branch leading cooperative faces many practical problems in the interaction process:first,the party grass-roots organization construction is not perfect;second, the role of party branch in the cooperative is not clear. third,the cooperative is difficult to achieve long-term development.Therefore,to promote the party branch leading cooperative model,we need to strengthen the construction of party members and establish an incentive mechanism;improve the financial and accounting system and clear responsibility boundaries to promote clear role positioning;adopt preferential tax policies and clear leading methods to help long-term development.
作者
彭茜
PENG Qian(Institute for China Rural Studies Central China Normal University,Wuhan 430079,China)
出处
《安徽乡村振兴研究》
2022年第3期37-47,共11页
ANHUI RURAL REVITALIZATION STUDIES
基金
国家社会科学基金重大项目“中国共产党建党以来农村基层组织资料收集与数据库建设”(18ZDA128)。
关键词
党支部领办合作社
农村集体产权制度改革
农村集体经济组织
party branch leading cooperatives
reform of the rural collective property rights system
rural collective economic organizations