农村社区合作股份组织在准入和退出上应坚持“入股自愿、退股自由”的原则,构建一个符合市场规律的准入机制和退出机制。同时,该组织在股权设置上应设置个人股、增设募集股、废除集体股,并建立有区别的股权流转机制。按劳分配和按股分配是农村社区合作股份组织利益分配的理论基础,该组织应确立一个既体现股份制又反映合作制的利益分配机制,这将直接决定农村集体经济组织改制的成败。 In rural areas, the cooperative organizations should stick to the principle of “voluntarily participating in shares and withdrawing their shares freely” on entry and exit, and establish a mechanism of entry and exit in line with the laws of the market. At the same time, the organization should set up individual shares in its shareholding structure, increase its share offering, repeal collective shares and establish a differentiated mechanism for the transfer of shareholdings. The distribution of work according to work and distribution of shares are the theoretical basis for the interest distribution of rural community cooperative joint-stock organizations. The organization should establish a profit distribution mechanism that reflects both the shareholding system and the cooperative system, which will directly determine the success or failure of the reform of rural collective economic organizations.