赋予农民对农村集体资产股权享有继承权能，不仅是当前中央政策文件精神的一致导向，还是未来农村集体经济组织法应当重点规范的内容。然而，目前在学理层面、地方实践和司法裁判中，均对农村集体资产股权的可继承性存有争议。鉴于农村集体资产股权满足立法上对遗产的特征要求，且《民法典》继承编为其纳入遗产范围预留了制度空间，故农村集体资产股权应当作为遗产继承。在此基础上，通过明晰农村集体资产股权不属于身份性权利、不承载社会保障功能、不同于其他涉农权利以及并非成员专属权益，对否认其遗产能力的观点进行辩驳，实现农村集体资产股权继承的充分证成。

Granting farmers the right to inherit the rural collective assets equity is not only the consistent orientation in the spirit of the current central policy documents, but also a key element that should be regulated in the future rural collective economic organization law. However, the inheritability of rural collective assets equity is currently disputed in academic theory, local practice and judicial judgment. In view of the fact that the rural collective assets equity meets the legislative requirements for the characteristics of heritage, and the inheritance part of the Civil Code has reserved institutional space for its inclusion in the scope of heritage，so the rural collective assets equity should be inherited as heritage. On this basis, by clarifying that rural collective assets equity does not belong to identity rights, does not carry the function of social security, is different from other agriculture-related rights and is not exclusive rights of members, the view that denies its inheritance capacity is refuted，and sufficient proof of rural collective assets equity inheritance is achieved.

D922.3；D922.5

国家社科基金重大项目（22&ZD202）