摘要
土地经营权入股须秉持"保底收益+按股分红"的分红政策,其中的保底收益是实现土地经营权社会保障功能的必然选择。保底收益属于政策用语而非法律概念,有必要为其寻求法律层面的实现路径。从保障农民股东权益的角度出发,可在农地股公司中实行优先股制度,具体为直接优先股中的非累积优先股和参与优先股。但仅凭优先股还不足以保证农民股东的保底收益,尚需以非农民股东的保底协议作为非累积优先股的担保和补充,这样才能使农民股东的保底收益落到实处。
The equity in land tenure is subject to a dividend policy of’guaranteed income+dividend per share’,in which the guaranteed income is an inevitable option for realizing the social security function of land tenure.Guaranteed income is a policy term rather than a legal concept for which it is necessary to seek a path to its realization at the legal level.From the point of view of safeguarding the rights and interests of farmers’shareholders,a system of preferred shares may be introduced in agricultural land share companies,specifically non-cumulative preferred shares in direct preferred shares and participation preferred shares.However,preferred shares alone are not enough to guarantee the guaranteed income of farmers’shareholders,but the guaranteed agreement of non-farmer shareholders needs to be used as a guarantee and supplement for non-cumulative preferred shares,so that the guaranteed income of farmers’shareholders can be realized.
作者
梁清华
王洲
Liang Qinghua;Wang Zhou
出处
《宏观经济研究》
CSSCI
北大核心
2020年第6期153-158,共6页
Macroeconomics
关键词
土地经营权入股
保底收益
优先股
保底协议
Equity in land tenure
Guaranteed income
Preferred share
Guaranteed agreement
