摘要
农村集体经营性资产的法律认定是实现农村集体经营性资产股份合作制改革目标的重要依据和前提。当前,对于农村集体经营性资产的认定标准,政策规定过于模糊,法律规定尚属空白,学界存在诸多认识误区和局限性。对此,需要在坚持集体所有的基础上,全面兼顾"谁投资谁所有""尊重历史、照顾现实"的利益考量,主要从土地集体经营性资产和非土地集体经营性资产两个方面界定农村集体经营性资产,通过修法对农村集体经营性资产进行明确法律认定。
The legal recognition of rural collective productive assets is an important basis and premise for realizing the reform goal of the rural collective productive assets shareholding cooperative system.At present,there are many misunderstandings and limitations in the academic circle because the policy regulations are too vague and the legal regulations are still inadequate.Therefore,rural collective productive assets need to be recoginized on the basis of adhering to the principle of collective ownership,a comprehensive method of "who invests who owns"and "respect for history and take care of the reality"should be taken into account,mainly consisting of the land assets and other collective productive assets,through the law revision for clearly defining the scope of the rural collective productive assets.
作者
段浩
DUAN Hao(Law and Economics Department,Changzhi University,Changzhi 046011,China)
出处
《西南政法大学学报》
2019年第2期85-96,共12页
Journal of Southwest University of Political Science and Law
基金
2016年度国家社科基金项目"经济新常态下中国经济法的回应性研究"(16BFX118)
2018年度山西省法学会法学研究课题"乡村土地改革法律问题研究"(SXLS(2018)B03)
2018年度重庆市社会科学规划项目"乡村振兴战略背景下新型农业经营主体制度研究"(2018YBFX021)
西南政法大学2018年度科研创新项目"农村集体经营性资产法律制度研究"(2018XZXS-002)
关键词
农村集体经营性资产
集体所有制
股份合作制改革
法律认定
rural collective productive assets
collective ownership
reform of the shareholding cooperative system
legal recognition
