对于农村土地承包经营权入股,根据其权利取得方式的不同,现行法作出了区别性规定,其原因在于制度上还存在着土地承包经营权设定抵押、转让等障碍。本文在对土地承包经营权入股的制度障碍法律分析的基础上,提出了解决上述障碍的合理路径。 For the rural land contract and management rights into shares, according to the different ways to obtain their rights, the existing law made a distinction between the provisions of the reason is that there are still systems of land contractual management rights set mortgage, transfer and other obstacles. Based on the legal analysis of the institutional barriers to the shareholding of the land contractual management right, this paper puts forward a reasonable way to solve the above obstacles.