针对农村土地承包经营权入股以推进土地流转,实现规模经营这一农村土地制度改革中的热点问题,以土地股份企业的运行为视角,考察了土地股份企业的设立、运作、土地股份变动及注销状态,藉此探析农村土地承包经营权入股制度的构造。 Aiming at the hot issues in the reform of rural land system, which is to promote the circulation of rural land contractual right to operate land, this paper examines the establishment, operation, changes of land shares and cancellation of land shareholding enterprises from the perspective of the operation of land shareholding companies State, to explore the structure of the rural land contractual management right system.