【摘要】土地承包经营权入股农民专业合作社是农村经济组织形式新的入资方式的探索，即在自愿有偿、平等协商的出资原则下，在家庭承包经营权的基础上,土地承包经营权人将土地承包权保留、土地经营权出资作价入股到农民专业合作社中,作价为一定的份额，并依据其主张权利的制度。目前土地承包经营权的性质、农民专业合作社的性质等在学理和实践中都存在争议，在此基础上土地承包经营权入股农民专业合作社自然存在很多问题。

　　本文首先阐述了土地承包经营权入股和农民专业合作社的基本问题，以法律、政策和实践为立足点讨论了土地承包经营权入股的可行性和必要性，并通过相关具体制度的构建和完善，解决土地承包经营权入股农民专业合作社中的问题，从而发挥土地承包经营权入股农民专业合作社在农村经济发展、农民增收致富中的重要作用。

　　本文运用比较分析、系统分析、历史分析等方法进行研究。全文分为引言、正文、结论三部分。其中正文部分共分三章：

　　第一章：首先阐述了土地承包经营权入股主体、客体、现状以及原则等基本问题。从积极和消极方面确定了土地承包经营权人；确认土地承包经营权的本质为在国家和集体享有所有权下的承包权和经营权的分离；介绍了土地承包经营权入股的一般形式及入股农民专业合作社的现状；论述了土地承包经营权入股的一般性原则和特殊性原则。其次通过农民专业合作社的含义、特点、性质以及与公司的比较，肯定了其为特殊企业法人的市场主体的性质,为下文讨论土地承包经营权入股的具体问题提供了条件。

　　第二章：分析了土地承包经营权入股农民专业合作社的可行性和必要性。首先，通过梳理现行法律、相关政策及实证分析了浙江省土地承包经营权入股农民专业合作社的经验，论证了土地承包经营权入股农民专业合作社的可行性；其次，现阶段土地承包经营权本身存在的问题和土地承包经营权入股的意义决定了其必要性。本章的讨论和结论为解决以下提出的具体问题和完善建议奠定了理论基础和实践基础。

　　第三章：首先，在具体层面展开讨论了土地承包经营权入股农民专业合作社存在的问题，主要包括：土地承包年限和农民专业合作社稳定性的矛盾；最低注册资本制度与土地承包经营权作价出资的比例规定的缺失；农民专业合作社破产清算中土地承包经营权处置的困境；土地承包经营权在农民专业合作社内部流转的困境；农民专业合作社中土地承包经营权的作价评估的限制。其次，在入股的一般性原则和特殊性原则等的指导下提出了相关完善建议，如土地承包经营权登记制度的完善；《农民专业合作社法》“有限制退社自由”、出资方式、出资构成的完善；等等。

　　【关键词】土地承包经营权；入股；农民专业合作社

　　【Abstract】 The Land Contract and Management Right as a shareholder of Farmers’ Professional Cooperatives is a new exploration of rural economic organization endowment, namely, under the principle of voluntary and compensatory, equal and negotiatory contribution of capital, based on the Family Contract and Management Right, the managerial right holders maintain their land tenure and contribute the land managerial right to Farmers’ Professional Cooperatives with a fixed price to get the shareholding, which offers a basis for right assertion. Recently, the characters of both the Land Contract and Management Right and Farmers’ Professional Cooperatives are quite controversial theoretically and practically. Consequently, problems are naturally developed in the process of the Land Contract and Management Right as a shareholder of Farmers’ Professional Cooperatives.

　　Therefore, this thesis firstly specifies the basic knowledge about the Land Contract and Management Right as a shareholder of Farmers’ Professional Cooperatives, and then discuss its feasibility and necessity in terms of law, policy and practice. Furthermore, by virtue of the establishment and perfection of relevant systems, this thesis proposes some comprehensive suggestions to solve the problems about the capital investment from a specific level, which accordingly plays a crucial role in the rural economic development and the improvement of peasants’ income and wealth.

　　This thesis adopts the methods of comparative analysis, systematical analysis, historical analysis, etc., and falls into three parts: the preface, the text which is divided into three chapters, and the conclusion. The structure of the main text is as follows:

　　The first chapter introduces the basic problems of The Land Contract and Management Right as a shareholder of Farmers’ Professional Cooperatives, such as its subject, object, status quo and principles, etc., identifies the role of right holders from the positive and negative aspects. It holds that the nature of The Land Contract and Management Right is the separation of the land tenure and managerial right under the ownership of the state and the collective. After discussing the status quo of shareholding, Farmers’ Professional Cooperatives as a share carrier has been confirmed. Finally, the generalized and specified principles about buying share are also discussed in this paper. In addition, by comparing the meaning, characteristics, and qualities of Farmers’ Professional Cooperatives with those of companies, it is confirmed as a non-enterprise legal person marketing body, which provides preconditions and analysis methods for the specific problems in the second chapter.

　　Chapter two analyzes the Land Contract and Management Right as a shareholder of Farmers’ Professional Cooperatives from the perspective of its feasibility and necessity. Firstly, the law and the breakthrough of its related legal obstacles expressly determine the feasibility of the legal decision, the active guide of the State and local policies affirms its feasibility, the example of Zhejiang land contracted management empirically shows its feasibility. Secondly, the existing problems of the Land Contract and Management Right itself and the significance of the contracted land shares determine its necessity. Thus, this chapter aims to solve the share problems and perfect the theoretical and practical basis for suggestions from the angle of its feasibility and necessity.

　　In Chapter three, specific problems in the Land Contract and Management Right as a shareholder of Farmers’ Professional Cooperatives are discussed comprehensively: the contradiction between the contract fixed number of year and the stability of Farmers’ Professional Cooperatives, the proportion of the contribution as capital between the minimum registered capital system and the the Land Contract and Management Right, the plight of the Land Contract and Management Right as a shareholder during the bankruptcy liquidation of Farmers’ Professional Cooperatives, the internal circulation predicament of Farmers’ Professional Cooperatives, the price evaluation restrictions of the Land Contract and Management Right as a shareholder in Farmers’ Professional Cooperatives. Next, the related suggestions are put forward under the guidance of the generalized and specified principles, such as the establishment and perfection of contracted management of land registration system,“Farmer Specialized Cooperative Society Law”,“limited the drop-off freedom”, and the capital contribution method and constitution, and so on.

　　【Key words】Land Contract and Management Right； Contribute as capital； Farmers’ Professional Cooperatives