土地承包经营权入股在我国是一种新兴的土地流转方式,其在实践中得到发展有其内在原因。然而,我国并未建立起完善的农村社会保障制度,土地承包经营权的流转给农民的社会保障带来了风险。为规避这些风险,一些政策、法规设计了相应的制度,而这些制度又与公司的资本制度发生了冲突。 The shareholding of land contractual management right in our country is a new way of land transfer, which has its inherent reason in practice. However, our country did not establish a perfect rural social security system, and the transfer of land contractual management right posed risks to peasants’ social security. To circumvent these risks, some policies and regulations have devised corresponding systems that conflict with the company’s capital system.