集体经营性财产收益权量化的困境与破解之策

The Dilemma of Collective Operating Property Quantification and the Solution Strategy

早期的集体经营性财产股份合作以“股”指向资产份额为底层逻辑,随着改革的深入遭受了实质性违反公有制的质疑,并陷入“股”之定性和权能困境。改良后的集体经营性财产收益权量化明确否定了“股”之资产份额属性,但面临量化对象与作用范围错位、量化理论依据不足等问题。农村集体经济组织分配集体财产收益的方式,应当以集体统筹提供服务和福利为主,以向成员个人分红为辅,前者之经费应当通过提取公积公益金的方式优先保障,并充分发挥此种方式“扶弱奖能”的作用。鉴于法理依据不足,农村集体经济组织没有必要进行收益权量化,在无足够充分且正当的理由推翻时,剩余可分配收益按人头平均分红是最不具争议和最经济的做法。

Early collective business property share co-operation was established with the underlying logic of“shares”pointing to a share of assets.As the reform progressed,it was challenged as a substantial violation of the public ownership system,and fell into the dilemma of the characterization and empowerment of“shares”.The improved quantification of the right to income from collective operating property explicitly rejects the asset share attribute of“shares”,but faces problems such as the misalignment of the object of quantification and the scope of its effect,and the lack of a theoretical basis for quantification.The way in which rural collective economic organizations distribute the proceeds of their collective property should be based on the collective provision of services and benefits,supplemented by dividends to individual members,with priority given to the former through the withdrawal of public funds for the public good,and giving full play to the role of this method of“supporting the weak and rewarding the capable”.In view of the lack of a legal basis,there is no need for rural collective economic organizations to quantify the right to income,and in the absence of sufficiently strong and justifiable grounds for overruling this point,the distribution of the remaining distributable income on a per capita basis is the least controversial and the most economical way to proceed.