摘 要:在农村改革不断深化的过程中,我国集体土地所有权制度存在主体虚位、权能残缺等弊端,不利于农民权益的保障和市场经济的发展。集体土地的不可分共同共有制,明确了集体土地所有权的主体,有利于稳定农村土地关系、保护农民利益和用物权制度规范土地权利,应当是改革的最佳选择。目前要做到:明确集体土地的权利主体,健全行使共有财产治理权的组织机构,完善集体土地所有权的权能和权利行使方式,限定集体土地的公法义务,改革土地法律治理体系。 关键词:集体土地所有权制度;不可分共同共有;所有权主体;农民利益 Abstract:In the continuous deepening process of rural reform,China's collective land ownership system has a series of drawbacks,such as absent subject and incomplete empowerment,not helpful to the protection of the rights of the peasants and to market economy development. The system of collective land ownership with indivisible and joint possession characteristics,and which defines the main body of collective land ownership,which is helpful to stabilizing rural land relation and to protecting peasant rights and interests and to using property right system to standardize land rights,should be optimal choice of the reform. Currently,China should clarify the collective land ownership,perfect the organizations and agencies for running public assets management,perfect the right and its enforcement methods for collective land ownership,restrict the obligation of public laws of the collective land,and reform the land law management system. Key words:collective land ownership system;indivisible and joint possession;main body of property right;peasant interests