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一、农村集体经济股份制管理的主要内容目前深圳市主要实行了两个层次的集体经济股份制管理,一是行政村一级,以村民委员会名义建立经济实体,并实行独立核算,在村委设立股份公司;二是自然村一级,以村民小组为单位形成经济实体,并实行独立核算,在自然村一级建立股份公司。各个自然村和行政村将现有的集体企业资产按现行价格清资核算,折成股份,30%至40%为集体股,60%至70%为个人股(有的称分配股、福利股),明确到村民个人名下。集体股是指集体所有的股份,其分红主要用于扩大再生产和集体的公益福利事业。个人股分解到各个村民名下,作为享受分红的依据,带有集体福利的性质。但村民只享受分配,股金不能提取,不能转让,不能继承。当持股者死亡、招工、外嫁等时,其股权取消。个人股的股权确定和分配方案,要经股东代表大会讨论通过。根据村民劳动力和非劳动力等不同条件划成几个等级,既体现共同富裕,又体现按劳分配。
I. Main Contents of Joint-stock Management in Rural Collective Economy At present, Shenzhen mainly implements two levels of joint-stock system management of collective economy. One is to set up an economic entity in the name of a villager committee at the administrative village level and practice independent accounting and set up shares in the village committee Company; the second is the natural village level, the villagers group as a unit to form an economic entity, and the implementation of independent accounting, the establishment of a joint-stock company at the village level. Each natural village and administrative village will be the existing collective enterprise assets at current prices cleared accounting, converted into shares, 30% to 40% for the collective, 60% to 70% for the individual shares (some said the distribution of shares, welfare shares) , Clear to the villager’s personal name. Collective shares are collectively owned shares, the dividends are mainly used to expand reproduction and collective welfare activities. Individual stocks break down into the names of the various villagers, as a basis for enjoying dividends, with the nature of collective welfare. However, the villagers only enjoy the distribution, the stock can not be extracted, can not be transferred, can not inherit. When the shareholders died, recruitment, foreign marriage, etc., the cancellation of its shares. The determination and distribution plan of the shareholding of individual stocks shall be discussed and approved by the shareholders’ congress. According to different conditions of the villagers’ labor force and non-labor force, they are divided into several grades, which not only reflect the common prosperity but also reflect the distribution according to work.