土地经营权入股公司:股东出资、保本投资与配套制度  

Land Management Rights Invested in Companies:Shareholder Contributions,Guaranteed Investments and Supporting System

作　　者：丁文[1] 陈林基 Ding Wen;Chen Linji

机构地区：[1]华中师范大学法学院,湖北武汉430079

出　　处：《河南社会科学》2024年第2期68-78,共11页Henan Social Sciences

基　　金：国家社会科学基金重大项目“中国共产党土地政策法规收集整理与数据库建设”(22&ZD021)。

摘　　要：土地经营权入股发展农业产业化经营是深化农村土地制度改革的重要举措,也是促进农业适度规模经营、实现小农户和现代农业发展有机衔接的重要途径。土地经营权入股公司应定性为股东出资行为,以公司法为基础,完善股东出资、法人运行与配套措施等方面的法律法规。在股东出资方面,应限定出资标的物范围,完善农村土地价值评估机制。在法人运行方面,为农民股东优先配置可转换的、可累积的及可参与嗣后分配的优先股以基本实现其“保底收益+按股分红”目的;为农民股东配置优先股赎回权、清算优先权与股份回购保险以基本实现“保本退出”目的。在配套措施方面,国家应灵活运用宏观调控措施以改善农业弱质性问题,完善农村社会保障制度以破除农民失地失业困境。The investment of land management rights in the development of agricultural industrialization is an important measure to deepen the reform of rural land system,and also an important way to promote moderate scale operation of agriculture and achieve organic connection between small farmers and modern agricultural development.The investment of land management rights in a company should be classified as shareholder investment behavior,based on the Company Law,and laws and regulations on shareholder investment,legal person operation,and supporting measures should be improved.In terms of shareholder investment,we should limit the scope of investment targets and improve the rural land value evaluation mechanism.In terms of corporate operation,we should prioritize the allocation of convertible and cumulative preferred shares for farmers’shareholders to achieve their basic goal of“guaranteed returns plus dividend based on shares”,and allocate preferred stock redemption rights,liquidation priority rights,and share repurchase insurance for rural shareholders to achieve the basic goal of“breakeven exit”.In terms of supporting measures,the country should flexibly use macroeconomic control measures to improve the problem of weak quality in agriculture,and improve the rural social security system to eliminate the dilemma of farmers’losing land and unemployment.

关 键 词：土地经营权入股 股东出资 优先股 国家调节 

分 类 号：D9[政治法律—法学]