上世纪90年代以来,我国农村土地股份合作制作为农村集体土地所有制实现形式在全国各地不断涌现与发展。然而这一有效的实现形式,因现行法律缺乏“特殊条文”的规定,在法律解释与司法实践中经常左支右绌。这显然与党的十八届四中全会提出的“重大改革于法有据”的政策要求存在一定差距,而依靠各地合作社分散探索制定相应的自治规则成本高昂。针对这一问题,有必要推进《农民专业合作社法》的法律修改进程,将农村土地股份合作社纳入其规范领域给予明确法律保护,这是目前保护农村土地股份合作社独特制度优势与推动其健康发展的较为可行的方案。 Since the 1990s, the cooperative ownership of rural land in our country has been continuously emerging and developing throughout the country as a form of rural collective land ownership. However, this effective realization of the form, due to the lack of “special provisions ” provisions of the current law, often in the legal interpretation and judicial practice left the doldrums. This is clearly in line with the policy requirements of the “Fourth Plenary Session of the 18th CPC Central Committee” that “major reforms are based on law and is based on law.” It is very costly to rely on the decentralized exploration of cooperatives around the country to formulate corresponding rules of self-government. In response to this problem, it is necessary to promote the process of law revision of Law of Farmers Cooperatives and to include the legal protection of rural land stock cooperatives in its normative areas. This is the current protection of the unique institutional advantages of rural land shareholding cooperatives and their healthy development More feasible solution.