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| 文章编号：1672-3104(2023)04-0100-12 |
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产权混改背景下农村集体自然资源资本化的实现机制研究 |
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李灿，刘艳 |
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（湖南工商大学会计学院，湖南长沙，410205） |
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| 摘 要： 运用扎根理论分析方法，对成功实现自然资源价值的三个农村集体混合所有制经济组织进行了考察与分析。研究发现，在农村集体产权混合所有制改革背景下，农村集体自然资源资本化是一个“自然资源—自然资产—自然资本—价值实现”的动态演进过程。由于村域间的特色化自然资源、经济发展水平以及文化背景等各项特征存在诸多差异，农村集体自然资源资本化实现路径的具体表现也会有所不同。研究有如下启示：实现农村集体自然资源资本化，要充分发挥村党支部的引领作用和村委会的组织协调功能，有效利用社会资本的优势，实现多方互利共赢；要充分利用村庄自然资源的独特性以及村庄的历史文化积淀，聚集优质生产要素并进行创新，构造具有核心竞争力的产业链，提供具有特色的生态产品。关于农村自然资源资本化的探索性研究为发展新型农村集体经济提供了进一步的理论依据和模式借鉴。 |
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| 关键词： 农村集体产权；混合所有制；自然资源；资本化；实现机制 |
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Research on the realization mechanism of capitalizing rural collective natural resources in the background of the mixed reform of property rights |
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LI Can, LIU Yan |
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（School of Accountancy, Hunan University of Technology and Business, Changsha 410205, China） |
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| Abstract: By adopting the method of rooting theory, the paper investigates and analyzes three economic organizations of rural collective mixed ownership. The study finds that in the background of the mixed ownership reform of the rural collective property rights, the capitalization of rural collective natural resources is a dynamic evolution process of "natural resource-the natural asset-the natural capital-value realization". As there exist many differences in various characteristics such as featured natural resources, economic development levels and cultural backgrounds, likewise, there are also differences in the specific manifestations of the realization path for capitalizing rural collective natural resources. The study offers the following inspirations. To realize the capitalization of rural collective natural resources, we should give full play to the leading role of the village party branch and the organization and coordination function of the village committee, and take advantage of social capital effectively to achieve mutual benefit and win-win. We should also make full use of the particularity of the natural resources of the village and its historical and cultural heritage, aggregate high-quality production components, and construct industry chain with core competitiveness, hence providing ecological products with characteristics. Such exploratory research on capitalization of rural natural resources provides further theoretical basis and model reference for developing new rural collective economy. |
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Key words: rural collective property rights; mixed ownership; natural resources; capitalization; realization mechanism |
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