Abstract: Under the background of rural revitalization, the subject status of special legal persons of rural collective economic organizations is obtained through legal empowerment on the basis of personality differentiation of rural collective economic organizations. There should be a distinction between public functions and economic functions between rural collective economic organizations and their special legal persons, and the operational risks should be locked in the special legal persons of rural collective economic organizations to prevent risk spillover from affecting the public functions of rural collective economic organizations, and promote development while ensuring people's living standards. The establishment of special legal persons of rural collective economic organizations should adopt the mode of "cultivation and approval", and the cultivation means that the independent property established by the special legal persons will be the operational assets of rural collective economic organizations. The special legal persons will determine the conditions of establishment with reference to the standards for the establishment of specialized farmers' cooperatives. The approval requires that the establishing special legal persons of rural collective economic organizations should be approved and registered. The independent legal status of special legal persons can be terminated for reasons such as dissolution or insolvency. After the termination, their personality will be reduced to the fact-based rural collective economic organizations, and the rural collective economic organizations can still perform their public functions.