[1]高海,朱婷.农村集体经济组织收益分配的特别性与规则完善[J].南京农业大学学报(社科版),2022,22(04):58-68.
　GAO Hai,ZHU Ting.Particularity and Rule Improvement of Income Distribution in Rural Collective Economic Organizations[J].Journal of Nanjing Agricultural University(Social Science),2022,22(04):58-68.
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农村集体经济组织收益分配的特别性与规则完善()
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南京农业大学学报（社科版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
22
期数:
2022年04期
页码:
58-68
栏目:
乡村振兴的理论与实践
出版日期:
2022-07-29

文章信息/Info

Title:
Particularity and Rule Improvement of Income Distribution in Rural Collective Economic Organizations
作者:
高海;  朱婷
安徽财经大学 法学院, 安徽 蚌埠 233030
Author(s):
GAO Hai;  ZHU Ting
关键词:
农村集体经济组织; 集体成员; 收益分配; 集体股; 治理积分
Keywords:
Rural Collective Economic Organization; Collective Members; Income Distribution; Collective Shares; Governance Points
分类号:
D923.2
摘要:
农村集体经济组织的收益分配既是集体成员受益权与集体所有权得以实现的关键环节,也是农村集体产权制度改革和正在制定的《农村集体经济组织法》的核心内容。收益分配的特别性表现在:集体成员共享收益呈现成员内部的公益性,集体成员分享收益体现成员个人的私益性;以多元分配方式实现农村集体经济组织多重综合功能。收益分配的特别性根源于农村集体经济组织的财产公共性和成员身份性。就集体成员共享收益分配的优化而言,上缴的村委会款项、提取的福利费和集体股股息宜并入公益金;未达分红门槛的可分配收益与公积公益金的功能、性质近似,可将其转增公积公益金并参照公积公益金处理其结余。就集体成员分享收益分配的改进而言,劳龄股的设置应以劳动贡献事实为依据,主要适用于集体经营性资产折股量化并控制其占股比例;治理积分作为可分配收益的分红依据时应有分配比例限制;应完善新增集体成员优先购股权等规则,促进其平等分享收益。
Abstract:
The income distribution of rural collective economic organizations is the key link to realizing the collective members’ beneficial rights and collective ownership. It is also the core content of the reform of the rural collective property rights system and the Rural Collective Economic Organization Law being formulated. The particularity of income distribution is that the shared income of the collective members presents the public welfare within the members; the revenue sharing of the collective members reflects the personal interest of the collective members; the multiple comprehensive functions of rural collective economic organizations are realized by diversified distribution methods. In addition, the particularity of income distribution is rooted in property publicity and membership of rural collective economic organizations. In terms of optimizing the distribution of collective members’ shared income, on the one hand, the payments to the village committee, the extracted welfare expenses, and the dividends from collective shares should be incorporated into the public welfare fund; on the other hand, the distributable income that does not meet the dividend threshold is similar in function and nature to the public welfare fund, which can convert to the public welfare fund, and its balance is treated with reference to the public welfare fund. In terms of enhancing the distribution of collective members’ revenue sharing, labor-age shares should be set based on the fact of labor contribution. Furthermore, labor-age shares are principally applicable to the quantification of discount shares of collective operational assets, but the share proportion should be controlled. Simultaneously, there should be a limit on the percentage of governance points that can be allocated when they are used as the basis for dividends from distributable income, and the rules such as preemptive rights for new collective members should be improved to advance their equal share of the benefits.

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备注/Memo

备注/Memo:
收稿日期:2021-10-12。
基金项目:国家社会科学基金一般项目"集体产权制度改革中农村集体经济组织立法问题研究"(19BFX147)
作者简介:高海,男,安徽财经大学法学院教授;朱婷,女,安徽财经大学法学院硕士生。
更新日期/Last Update: 1900-01-01