土地经营权出资有限责任公司法律困境与对策——以农户股东与债权人利益平衡为价值取向

Legal Dilemma and Countermeasures of Land Management Right Investment in the Limited Liability Company——The Value Orientation of Balancing the Interests of Farmers Shareholders and Creditors

农村土地作为资本化要素参与经济运营是推进我国市场化发展的重要方面,而土地经营权出资是农地资本化流转的重要方式。综合考虑"三权分置"改革目标,宜将土地经营权定性为物权。农村土地改革实践中呈现法律比政策相对滞后的现状,导致土地经营权出资有限责任公司试点实践做法过度保护农户股东利益,使农户股东与公司债权人利益关系逐渐失衡。针对实践中出现的土地经营权出资公司与资本维持原则冲突、土地经营权破产处置困境等法律问题,提出立法上赋予农户股东"优先股"、明确土地经营权出资期限和防范公司破产风险及土地流转使用风险等对策,并构建土地股权退出机制、土地经营权破产处置机制和强制管理制度,从而平衡农户股东与债权人利益,推动土地经营权出资有限责任公司模式普及和发展。

Rural land,as an element of capitalization,participates in economic operation,which is an important aspect of promoting the market-oriented development of our country,and the investment of land management right is an important way of rural land capitalization circulation. In the practice of rural land reform,the law lags behind the policy,which leads to the pilot practice of land management rights investment limited liability company over protecting the interests of farmers’ shareholders,and the interests of farmers’ shareholders and creditors of the company are gradually out of balance. In view of the legal problems in practice,such as the conflict between the investment company of land management right and the principle of capital maintenance,and the dilemma of bankruptcy disposal of land management right,this paper puts forward some countermeasures,such as giving farmers’ shareholders "preferred shares"in legislation,defining the investment period of land management right,preventing the bankruptcy risk of the company and the risk of land transfer and use,and constructing the exit mechanism of land equity and the bankruptcy disposal mechanism of land management right system and compulsory management system,so as to balance the interests of farmers ’ shareholders and creditors,and promote the popularization and development of the mode of land management rights investment limited liability company.