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问题	根据民法典规定基层群众性自治组织法人为特别法人
释义	法律主观：村民委员会、居民委员会等基层群众性自治组织在设立、变更和终止，行使职能和责任承担上也都有其特殊性，有必要将其作为特别法人。此外，根据物权法等法律的规定，民法总则还明确规定，在没有农村集体经济组织的村，村民委员会还可以依法代行农村集体经济组织的职能。
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