【摘要】 农村集体资产股份权能改革,是乡村振兴的关键一招,尤以量化折股为关键一环。但是,由于区域经济发展差异和成文法固有的滞后性,目前的改革存在着集体资产量化配置的确权难、农民变股东的治理难等困境。对此,我们应当把握土地承包经营权"三权分置"机遇,根据资源性资产、经营性资产和非经营性资产的不同特性进行折股量化;求同存异,使股权与村民自治权相互补益。更多还原

【Abstract】 To reform the rights and shares of rural collective assets in China is a key measure for Chinese rural revitalization, especially the quantification of rural asset into shares. However, due to the regional disparities of economic development and the inherent hysteresis of statute, the current reform is faced with the difficulties ofdetermining the quantitative allocation of collective assets and of transforming farmers into shareholders of the assets. In this regard, we should take the opportunity of "separation ofthree rights of land" —ownership,contracting and management rights, and conduct stock reform according to the different characteristics of resource assets, operational assets and non-operational assets. In the reform,common ground should be sought and disputing issues be put asideto make equity and villagers’ autonomy complementing each other.更多还原