摘 要：作为农村基础性制度安排，乡村振兴过程中的土地制度改革令人关注。一个主要的观点是通过土地增减挂钩，盘活农村存量建设用地，资源变资产、变资本，向农村农民输入资源。文章深入分析土地增减挂钩政策的现实由来和实践逻辑，认为土地增减挂钩的本质是政府财政资源通过土地指标的再分配，难以完成乡村振兴的任务。如果进一步突破原有政策，允许农村宅基地退出形成集体经营性建设用地，那么现行土地制度将被大大突破，收益的将主要是发达地区和大中城市郊区的农村。文章提出应当反思土地增减挂钩政策，重新审视乡村土地制度改革的路径。

关键词：土地制度改革；增减挂钩；宅基地；农地入市；乡村振兴

中图分类号：C911

文献标识码：A

文章编号：1000-5099（2018）03-0120-07

Abstract：As a basic system plan in rural area， the institutional reform of farmland during rural revitalization is eye-catching. A main point of view is that through the pothook of land increase and decrease， the existing rural construction land can be relocated so as to turn resources into assets and capital， and input resources to rural residents. By in depth analysis on the origin and practical logic of the pothook of land increase and decrease policy， the author holds the view that the essence of this policy is to relocate government financial resources by the form of land， which is difficult to achieve rural revitalization. If the limits of present policies can be removed， and rural homestead will not be regarded as part of collective operated construction land， great breakthrough can be made in the present land institution， benefiting developed areas and villages surrounding large and medium sized cities. The author puts forward reflection on the pothook of land increase and decrease policy， and review on the present institutional reform of farmland.

Key words：institutional reform of farmland； pothook of land increase and decrease； homestead； farmland into city； rural revitalization

十九大報告提出乡村振兴战略，并作为七大战略之一写入新修改的中国共产党党章，这在我国农业农村发展历史上具有重要意义。2018年中央“一号”文件以乡村振兴为主线，全面部署新时期农村政策。乡村振兴的总要求是“产业兴旺、生态宜居、乡风文明、治理有效、生活富裕”，重要路径之一是建立健全城乡融合发展的体制机制和政策体系，这就包括农村土地制度改革。探讨土地制度改革和乡村振兴的关系乃是本文的问题意识来源。

已有研究的主要观点是打破城乡二元的土地制度，建立城乡生产要素全面流动的制度机制。这些观点认为目前制约农村经济社会发展的主要因素是土地不能自由在城乡之间流动，尤其是占农村建设用地主要部分的宅基地。……