农村集体土地使用权入股存在的问题及对策

企业财务管理的视角，围绕农户在农村集体土地使用权流转中的收益和风险，采用文献综合法、归纳演绎法和数学模型法，深入分析农村集体土地使用权作价入股中存在的问题，并提出解决上述问题的总体思路，为农村土地制度改革和农村集体土地流转政策制定提供参考。研究认为，在当前条件下，农村集体土地使用权作价入股在土地使用权价格确定、入股后的收益分配、企业破产时的财产清算等方面存在一些不可回避的问题；必须逐步完善外部条件、破解制度约束，通过建立农村有形土地市场、强化农村财务审计监督、重塑农村集体经济组织、完善农村民主法制和村民自治制度等方式解决上述问题。研究结果表明，在当前条件下，农村集体土地使用权作价入股存在一些有待解决的突出问题，如果在不改变外部运行环境的条件下直接做出这种制度安排，不仅不利于保护农民的土地权益，不能解决农民的长远生计问题，还会引起更多的利益纠纷和更大的社会矛盾；土地使用权租赁具有收益稳定、风险低的特点，而且租金收益可以随着市场价格的变化而调整，更有利于农民权益的保护，比土地使用权入股更加符合农民的预期，因此就当前来说，土地使用权租赁优于土地使用权入股。

Problems and countermeasures in equity investment with rural collective land use rights

The purpose of this paper was to analyze the potential problems in equity investment with rural collective land use rights, focusing on the benefits and risks of rural households in the transfer of land, from the perspective of financial management. The literature synthesis method, inductive deduction method and mathematical model method were used in this study. We wanted to set up the goal for further research how to solve these problems and provide reference for the reform of rural land system and rural collective land transfer policy. It was found that under the current conditions, there were a lot of unavoidable problems, such as the assessment of land use rights, the distribution of benefits after the shareholding, and the liquidation of property at the time of company bankruptcy in equity investment with rural land use rights; we must gradually improve the external conditions and crack down the system constraints to solve the above problems by establishing a tangible market for land in rural areas, strengthening audit supervision of rural finance, reshaping rural collective economic organizations, and improving the rural democracy and legal system and the system of villagers’ autonomy. The results show that under the current conditions, there are a series of prominent problems that need to be resolved in equity investment with rural collective land use rights. If making this kind of system arrangement directly without changing external environment, it is not only unfavorable to protect the land rights and interests of farmers and cannot solve the problem of long term livelihood for farmers, but also can cause more disputes of interest and bigger social contradictions; land use rights leasing has the characteristics of stable income and low risk, and rent income can be adjusted with the change of market price, which is more conductive to protect peasants’ rights and interests, and more in line with the peasants’ expectations. So land use rights leasing is better than equity investment with rural collective land use rights to farmers at present.