中文摘要：

研究目的：对农村集体经济组织的本质进行辨析,为农村土地资源管理与土地制度改革奠定基础。研究方法：系统推论。研究结果：农村集体经济组织的本质是农村社会经济发展的＂共同体＂,与股份制组织存在本质区别。研究结论：应正视农村集体经济组织是维系中国农村经济发展与社会稳定的＂共同体＂。在土地制度改革中,要坚持集体所有制底线,谨防形式上的＂保留＂;要改变农村集体经济组织有法律地位无法人地位的现状;要以完善成员权为重点加强农村集体经济组织自身建设;要加强当前农户个体与集体理性行为研究;经济效益不应是农村土地使用制度改革的首要目标;要完善＂生不增、死不减＂政策。

英文摘要：

The purpose of the paper is to analyze the essence of rural collective economic organizations, and to provide theoretical basis for the rural land resource system reform. The normative reasoning method was employed. The results showed that the essence of rural collective economic organization is the ＂community＂ for the rural socio-economic development and is constitutionally different from the joint-stock organization. It is concluded that we should regard the rural collective economic organization as the community of facilitating rural economic development and keeping social stable in China. During the land system reform, we should adhere to the bottom line of keeping collective ownership system instead of the reservation in form; we should change the status quo of rural collective economic organizations that have legal status but without legal body; we should devote to improving the membership right of rural collective economic organizations to strengthen self construction; we should enhance the research on individual and collective rational behavior; we should not to keep economic benefit as the foremost goal of rural land use system reform; and we should improve the policy of ＂contracted management right does not change with the birth and death＂.