摘 要：通过对陕西省相关市县7个典型示范性农村“资源变资产、资金变股金、农民变股东”改革实践调研，显示出“三变”改革对推进乡村产业、组织、生态、文化、人才振兴等方面的重要作用。基于实践探索，该文剖析了县乡土地流转交易制度不配套等因素，及农村三变在产业、人才、环境、文化等方面存在的问题和阻滞性影响。并提出了尊重农民意愿、发挥政府作用、兼顾公平效益、加强风险防控的总体思路，建议通过修订相关法律法规、加强协调协作，突出组织引导、龙头企业领跑，强化人才支撑、建设文明乡风等举措，统筹推进，顺势而为，加速乡村振兴战略有效实施。

关键词：农村改革；产权制度；乡村振兴；统筹推进；土地权益

中图分类号 F323 文献标识码 A 文章编号 1007-7731（2018）15-0001-06

Abstract：Based on the investigation of the reform practice of “changing resources into assets， changing capitals into shares and changing peasants into shareholders”in seven typical demonstration villages in relevant cities and counties in Shaanxi province，“three changes”reform is playing an importantrole in promoting rural industry，organization，ecology，culture and the rejuvenation of talents and the like.Based on practical exploration，the paper analyzes factors such as the unmatched land circulation transaction system in counties and the countryside，and the problems and retardant effects of “three changes” in industry， talents， environment， culture and the like in the countryside.The paper adheres to the problem-orientated method and proposes the general idea of respecting peasant's will，playing to the role of government， giving consideration both to efficiency and impartiality and reinforcing the general idea of risk prevention and control. It suggests revising relevant laws and regulations，strengthening coordination and cooperation， highlighting organization and guidance， following leading enterprises，enhancing talents support， building civilized rural customs and other measures to promote the overall planning，take advantage of the current situation and accelerate the effective implementation of the rural revitalization strategy.

Key words：Rural reform；Property rights system；Rural revitalization；Promote the overall planning；Land rights and interests

1 引言

2017年10月18日，習近平总书记在党的十九大报告中指出要实施乡村振兴战略。2018年2月，中共中央、国务院《关于实施乡村振兴战略的意见》作为又一个“一号文件”出台，文件明确指出，实施乡村振兴战略，是决胜全面建成小康社会、全面建成社会主义现代化国家的重大历史任务，要在推进体制机制创新，强化乡村振兴制度性供给，完善农村承包地和农民闲置宅基地和闲置农房等方面有所作为，积极探索实践农村“三变”改革，为乡村振兴提供路径和经验。

“三变”改革，是指资源变资产，资金变股金，农民变股民，即：一是农民把闲置资源（如不耕种的土地、闲置的房产、暂时不用的农机具等资源）以资产方式入股到集体经营的公司中，使资源变资产；……