对村财实行股份制管理，福建省厦门市禾山镇江头村的这一做法，为农村集体财产的管理探索出了一条新路子，用机制来确保“干部清白，村民明白”。经过评估，江头村将村级集体财产３８７３万元折算成３８７３０股，集体股占５１％，村民个人股占４９％，本村村民根据村民代表大 The implementation of joint-stock management of village property and the management of Jiangtou Village, Heshan Town, Xiamen City, Fujian Province, have explored a new path for the management of rural collective property and used mechanisms to ensure that “cadres are innocent and the villagers understand it.” After assessment, Jiangtou Village converted 38.73 million yuan of village-level collective property into 38,730 shares, accounting for 51% of collective shares and 49% of villagers ’individual shares. According to the villagers’ representatives