农村土地承包经营权收益担保融资问题研究——以吉林省直补资金担保贷款和土地收益保证贷款为例

农村土地承包经营权作为农村的重要资产，可以产生物权性经营收益、债权性流转收益和财政补贴性收益。但现行法律制度阻塞了农村土地承包经营权直接抵押的融资渠道，造成农业发展中的“融资难”问题。农村土地承包经营权收益担保融资模式是在现行法律框架内进行的制度创新，既能够保留农村土地承包经营权的社会保障功能，又能拓宽农业发展的融资渠道。实践中出现的直补资金担保贷款和土地收益保证贷款是这一融资模式的具体体现，但仍存在一些问题，有待进一步完善。

Study on Financing Problems of Land Contract Management Right of Rural Income Guarantee Taking Jilin Provincial Direct Subsidy Funds Guarantee Loans and Land Income Guarantee Loans as an Example

The rural land contractual management right in rural areas as an important asset, can produce property operating income, debt transfer income and fiscal subsidy income. But the present legal system blocked the rural land contractual management right direct mortgage financing channels, causing agricultural development in the ＂financing difficulties＂. The financing mode of contracted management right of rural land income guarantee is system innovation within the current legal framework, not only retains the right to the contracted management of rural land social security function, but also broaden the financing channels for the development of agriculture. Direct subsidy funds secured loans and land revenue guarantee loan is a concrete manifestation of this financing mode in practice, but there are still some problems, which need to be further improved.