The report of the 20th National Congress of the Communist Party of China proposed to develop a new type of rural collective economy,develop new types of agricultural business and socialized services,and develop an appropriate scale of agricultural management.The governance of rural collective economic organizations is the key to further promote the development of new rural collective economy.The Civil Code continues the orientation of the nature of rural collective economic organizations in the General Provisions of Civil Law,breaks through the traditional classification of legal persons,and gives rural collective economic organizations special legal person status,making them different from for-profit legal persons and non-profit legal persons.The nature of rural collective economic organizations contains the dual attributes of"public"and"profit-making".However,the profit-making function has been neglected for a long time in the management of rural collective economic organizations,resulting in the waste of rural collective property resources.As a typical profit-making legal person,the company's governance system is worthy of reference.There exists significant room for reform in rural collective economic organizations in terms of membership acquisition,internal mechanism design,and responsibility assumption mechanism.The development of corporate governance system in China has been relatively perfect,and the use of"corporatization"governance thinking to explore innovation in the governance model of rural collective economic organizations can give play to the leverage role of social capital,realize the market-oriented flow of rural production factors,and enable rural revitalization.At the same time,we should be alert to the risks brought by"corporatization"governance,prevent the application of a one-size-fits-all corporate governance model,and activate the rural collective economy on the basis of consolidating rural collective property rights.