终极产权视角下深化供销社改革的思考

THINKING OF DEEPENING THE REFORM OF SUPPLY AND MARKETING COOPERATIVES FROM THE PERSPECTIVE OF ULTIMATE OWNERSHIP

关键词:  供销社终极产权所有者缺位社有企业供销社集体资产

Key words:  supply and marketing cooperatives  ultimate ownership  the absence of the owner  CO OP enterprises  CO OP collective assets

摘要:

［目的］文章坚持问题导向，从终极产权视角出发，为彻底解决供销社定位、性质、经营等诸多矛盾和发挥其为农服务作用，消除了理论和现实障碍，提供了政策建议。［方法］调研、观察、访谈、文献研究、描述统计和经验总结等方法。［结果］（1）指出供销社在乡村振兴中的3点重要价值：成为党和政府为农服务的有力抓手； 满足农村经济社会新需求的重要平台； 实现社有资产的保值增值。（2）总结5点突出问题：定位不清，性质不明； 资产复杂、分级所有，而且所有者缺位； 分散经营，实力较弱，无法实现规模效益； 盈利水平偏低，经营效率待提升； 发展改革不足，部分供销社历史负担沉重。（3）摒弃合作化的传统改革方向，坚持企业化的市场改革方向。（4）供销社部分资产（即终极产权）的所有者是社员，社员股金的资本属性是特殊资产。提出“供销社集体资产”概念，并对全部资产做出界定。社有企业可视为特殊“准国企”，重组不存在产权障碍。［结论］推动产权融合，组建既能承接政府支农惠农政策又能参与市场竞争的现代企业集团； 供销社资产列入国有资本经营预算管理，逐步撤销供销社机关； 机关资产参照企业资产处置，采取多种方式安置分流人员； 妥善处置基层社资产和人员； 防止社有资产流失，注重盘活社有资产； 争取政府支持，解决历史遗留和改革中的问题。

Abstract:

Insisting on problems oriented and from the perspective of ultimate ownership，the paper removed the barriers of theory and practice and provided policy recommendations for solving the problems of supply and marketing cooperatives（the following abbreviation was CO OP which was also official translation），such as positioning，nature，operation and so on， and playing the role in serving agriculture. Research methods were used including investigation，observation，interview，literature research，descriptive statistics and experience summarization. First of all，the three important values of CO OP in the rural revitalization were pointed out： CO OP was a powerful helper of the CPC in servicing agriculture；an important platform to meet the new needs of the rural economy and society； to preserve and increase the value of CO OP assets. Secondly, the five prominent problems of CO OP were summarized：unclear location and unidentified nature；the assets were complex and all were classified，and the owners were out of place；as a result of decentralized management，the economic power of CO OP was weak and scale efficiency could not be achieved；the profit level of CO OP enterprises was low and the efficiency should be improved；insufficient development and reform，and heavy burden in some areas. Thirdly, the traditional direction of cooperative reform was proposed to abandon and the direction of enterprise oriented reform should be adhered. Fourthly，the real owners of partial CO OP assets were members and the capital property of members′ shares was special asset. Taking the concept of "CO OP collective assets" as the core，all five types of CO OP assets were defined. CO OP enterprises can be considered as a special kind of "quasi state owned enterprise"，so the horizontal and vertical reorganization had no barriers of ownership. The conclusions of this article were as follows：to promote the integration of property and establish modern enterprise groups that can not only undertake the government′s policy of supporting agriculture，but also participate in the market competition；CO OP assets were listed in the state owned capital management budget，and CO OP agencies should be gradually revoked；the assets of CO OP agencies referred to the disposal of enterprise assets and the personnel were taken a variety of ways to resettle；the assets and personnel of grass roots CO OP also should be properly disposed；to prevent the loss of CO OP assets and focus on reinvigorating the assets；CO OP must strive for the support of government to solve problems left over from history and the reform.