集体资产股份合作制改革中呈现出集体成员对集体财产起源以及在集体产权下成员权与财产权不同关系的理解。城郊集体资产的兴起主要是因为土地的资本化，所以在集体资产股份合作制改革中渗透的对集体资产的不同理解很大程度上缘于人们对土地产权认知的差异。在农村集体解体、重构之际，应该准确把握这些渗透在集体资产背后的产权观念与意识形态，尊重当事者认同的公平原则，以保证“村改居”的顺利实施。%Collective assets joint -stock system reform is the key to the “Village -to -Community”process which, however, has become a bottleneck and a plight. This reform has showed the comprehension of the origins of the collective-wealth and the relationship between the membership and the property rights under the collective property rights system. As the booming of the collective economy is based on the capitalization of the collective land, those different comprehensions of the collective-wealth is caused by different recognition to the collective land property rights. It is argued that successful conversions to a shareholding cooperative sys-tem must take into account variations in different localities and make reform policies accordingly.
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