土地承包经营权入股的法律性质探析

发布时间：2018-10-14 18:41

【摘要】：关于土地承包经营权入股合作社的法律性质,理论界尚存物权流转说和债权流转说的争议。由于物权流转说无法保证入股农户基于土地承包经营权的社会保障权和分享土地增值收益的最大化,实践中大多数规范性文件以债权流转说为立法基础。但是,债权流转说却面临着法人财产独立、虚假出资等传统商法理论的诘问。因此,需要对债权流转说进行修正和补充,即明确规定"土地承包经营权出资额不计入合作社出资总额,仅计作分享利润和净资产、承担损失的依据"。这样不仅可以协调物权流转说与债权流转说的冲突,为农地入股农民专业合作社具体法律制度的设计奠定基础,而且还有助于正确认识合作社的产权性质,丰富并完善合作社社员的责任形态。
[Abstract]:As to the legal nature of the land contractual management right to equity cooperatives, the theory of the circulation of property rights and the theory of the transfer of creditor's rights are controversial. Because the transfer of real right theory can not guarantee the right of social security and the maximization of the sharing of land value-added income based on the right of contracted management of land, most of the normative documents in practice take the theory of transfer of creditor's rights as the legislative basis. However, the theory of creditor's rights circulation is confronted with the traditional commercial law theory, such as the independence of legal person's property and false capital contribution. Therefore, it is necessary to amend and supplement the theory of the circulation of creditor's rights, that is to say, it is clearly stipulated that "the capital contribution of the right to contract management of land is not included in the total amount of cooperative contribution, but only as a basis for sharing profits and net assets and for bearing losses". This can not only coordinate the conflict between the theory of real right circulation and creditor's right circulation, but also lay a foundation for the design of the specific legal system of farmers' specialized cooperative, but also contribute to the correct understanding of the nature of the cooperative's property right. Enrich and perfect the responsibility form of cooperative members.
【作者单位】：安徽财经大学法学院;
【基金】：国家社会科学基金青年项目《农地承包经营权入股合作社法律制度研究》(10CFX071) 教育部哲学社会科学研究重大课题攻关项目《发展农民合作组织与农业生产经营组织化研究》(06JZD0019)阶段性成果
【分类号】：D922.3

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