农民集体所有的土地被依法征收后即归国有,但现有立法对土地所有权转移的时间点却无明确规定,进而导致各省负责土地征收的主管部门对征地程序的操作不统一、对安置补偿标准的适用不统一以及各地各级人民法院对征地补偿的裁决结果不统一等问题的频繁出现,并已严重侵害到作为弱势一方的农村集体经济组织及农民自身的合法权益,因此,本文讨论的重点即在于如何认定集体土地征收过程中土地所有权的转移。 Land collectively owned by peasants is owned by the state after it is legally requisitioned. However, there is no clear stipulation at the time when the current legislation transfers the land ownership, which in turn leads to the administration of land acquisition in different provinces is not uniform in the procedure of land acquisition. And the frequent occurrences of the unjust ruling by the People’s Courts at all levels on the compensation for land expropriation have seriously infringed upon the legitimate rights and interests of the rural collective economic organizations and peasants who are the disadvantaged parties. Therefore, the focus of this article That is, how to determine the transfer of land ownership in the process of collective land acquisition.