城镇化背景下农村用益权信托创新研究-金融学专业论文.docxVIP

摘 要 城镇化过程中出现土地流转不畅、大量土地抛荒、农业规模化程度低、村庄 空心化等现象。农村土地用益权信托是一种将先进的现代信托制度与农村土地用 益权灵活结合而产生的创新制度。它为我国农村社会经济发展提供了一条新出 路，必将促进我国城乡一体化发展的新型城镇化道路。 本文研究了用益权制度和现代信托制度的特征，认为在我国开展农村土地用 益权信托符合相关的法律规定，并总结了我国部分地区开展土地信托实践的成功 经验与不足。论文在城镇化背景下，依照相关的创新理论构建了农村土地用益权 信托制度的创新模式。新模式中强调了政府在土地用益权信托中的服务监管地 位，鼓励积极发展专业的土地信托公司和中介组织，完善相关的激励和监管制度， 引入了银行、保险金融因素，为土地经营提供长期稳定的资金支持和风险控制。 对于林地、宅基地等特殊形式的土地产权，分析了其信托模式的特点。随后分析 了农村土地用益权信托创新存在的问题和阻碍，并提出了应对措施。进一步细化 土地产权结构有利于土地用益权信托主体行使其权利；构建专门的土地信托法规 和配套制度，使农村用益权信托有法可依、有法可循；扶持和培养农业经营龙头 企业和种植大户，提高农业生产规模化水平；完善土地信托税收制度，解决税收 主体不明确和重复收税的问题；提高农村社会保障水平，降低农民对土地社会保 障性财产的依赖，增强农户参与土地信托的意愿。 关键词：土地用益权，信托，农村用益权信托，城镇化 Abstract There were lots of problems appeared in the process of urbanization, such as land circulation impeded, a large number of land pastureland, low degree of agricultural scale, hollow village. The rural land usufruct trust is an innovation system which combines advanced modern trust system and rural land usufruct. It provides a new way for the economic development of our rural society, and it will promote the new type urbanization in our country. The paper studies the characteristics of the usufruct system and the modern trust system, and it addresses that rural usufruct trust is in accordance with relevant laws and regulations in China, and it summarizes the successful experience and problems of rural usufruct trust’s practice in part of regions of our country. Under the background of urbanization, in accordance with the innovation theory, the paper builds the innovation mode of the rural land usufruct trust. The new mode emphasizes that government use is the service and the supervision, and it encourages to develop the professional land trust companies and intermediary organizations, also perfects the incentive and supervision system, and it introduces the bank and insurance factors to provide long-term stable funding support and risk control for land management. Then the paper analyzes the problems and obstacles of innovation mode, and puts forward some