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当前位置: 首页 > 文章 > 农村集体资产分类流失的实践逻辑——基于胶东地区发达农村的调查 农业经济问题 2018 (03) 127-133
Position: Home > Articles > Practical Logic of Rural Collective Assets Lost by Classification:Based on the Survey of Developed Rural Areas in Jiaodong Area Issues in Agricultural Economy 2018 (03) 127-133

农村集体资产分类流失的实践逻辑——基于胶东地区发达农村的调查

作  者：
徐京波
单  位：
郑州轻工业学院政法学院
关键词：
农村集体资产;分类流失;转租转包;制度规避;迂回变卖
摘  要：
农村集体资产分为资源性资产、经营性资产和非经营性资产。通过对胶东地区发达农村的调研发现,这三类资产流失存在不同的实践逻辑。资源性资产通过亲属关系网络引入实现转租转包,以较低价格出租或承包给村干部的亲属,然后再以较高价格一次或多次转租转包给他人;经营性资产通过村干部与会计共谋、虚列开支方式、以村庄基础设施建设"机遇"等方式规避农村财务管理制度,实现公物私化;非经营性资产通过变更资产的公益性、非盈利性,使其具备交易的价值,迂回变卖。因此,应该分析不同类型集体资产流失路径及其实践逻辑,从而提出分类防控的政策导向。
译  名：
Practical Logic of Rural Collective Assets Lost by Classification:Based on the Survey of Developed Rural Areas in Jiaodong Area
作  者：
XU Jingbo;
关键词：
Rural collective assets;;Classification loss;;Sublease subcontract;;System evasion;;Circuitous selling
摘  要：
Rural collective assets are divided into resource assets,operating assets and non-operating assets. Through the empirical analysis of developed rural areas in Jiaodong area,it is found that there are different practical logics in the loss of these three types of assets. The resource assets are sublet and subcontracted by the introduction of kinship,It is rented or contracted to the relatives of the village cadres at lower prices,Then it is subcontracted one or more subcontracts to others at a higher price.The operational assets evade the rural financial management system through the village cadres and accountant conspiracies,the virtual expenditure method,and the " opportunity" of village infrastructure construction to realize the privatization of public property. Non-operating assets by changing the public welfare of assets,non-profit,so that it has the transaction value,detour sale. Therefore,we should explore the different types of collective assets loss path and its practical logic,so as to propose the policy guidance of classification prevention and control.

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