农村集体经营性资产的法律认定

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.