乡村振兴背景下土地资源资产权益理论依据——基于马克思主义经济学视角  

Theoretical Basis of Land Resources Assets Equity in the Background of the Rural Revitalization--Based on the Perspective of Marxist Economics

作　　者：张琦 李松森[1] ZHANG Qi;LI Songsen(School of Public Finance&Taxation,Dongbei University of Finance&Economics,Dalian 116025,China)

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《经济论坛》2023年第8期5-14,共10页Economic Forum

基　　金：国家社会科学基金青年项目“自然资源资产收益分配的合意性测度与靶向性研究”(19CJY057)。

摘　　要：实施乡村振兴战略,是全面建设社会主义现代化国家的重大历史任务,是新时代做好“三农”工作的总抓手。乡村振兴战略离不开土地、资金、劳动力、技术等生产要素支撑,其中唯独土地无法进行空间实物调配,且密切影响着资金、劳动力、技术等其他要素配置。现阶段土地资源开发利用混乱,严重影响着土地资源的可持续发展。文章以马克思主义两种生产资料理论、国家主权理论、马克思主义社会总产品价值构成理论、马克思财产收益分配理论为指导,探讨了土地资源资产权益理论依据,阐述了国家拥有土地资源性资产的理论依据,论证了土地资源资产收益分配运行机理,试图为我国市场经济体制下有效解决土地资源资产本底约束等问题,提供更具有说服力的理论支持,也为乡村振兴战略下土地制度的完善提供更有实践价值的参考意见。Implementing the rural revitalization strategy is a major historical task in building a modern socialist country in an all-round way,and the overall focus for doing well in addressing the issue of“agriculture,rural areas and farmers”in the new era.The development strategy of rural revitalization depends on the support of factors of production such as land,capital,labor,technology,etc.,in which only land fails to come into spatial physical alloca⁃tion,and closely affects the allocation of other elements such as capital,labor,and technology.Chaos of develop⁃ment and utilization of land resources at present stage seriously influence the sustainable development of land re⁃source.Guided by the two Marxist theories of means of production,the theory of national sovereignty,the Marxist theory of social total product value composition,and the Marxist theory of property income distribution theory,this paper explores the theoretical basis of land resources assets equity,expounds the theoretical basis of state ownership of land resources assets,and demonstrates the operation mechanism of land resources asset income distribution.It tries to provide more convincing theoretical support for effectively solving the problem of the background restriction of land resources assets under the Chinese market economy system,and also provide more practical reference pro⁃posals for the improvement of the land system with Chinese characteristics in the new era under the rural revitaliza⁃tion strategy.

关 键 词：土地资源 马克思主义两种生产资料理论 国家主权理论 马克思主义社会总产品价值构成理论 财产收益分配理论 

分 类 号：F08[经济管理—政治经济学]