本文利用马克思主义经济学中的公有产权理论来分析农村土地承包经营权流转对土地产权性质的影响,并从农村土地产权交易行为的视角分析农村土地承包经营权流转的会计处理。 This article uses the theory of public property in Marxist economics to analyze the impact of the transfer of rural land contractual management right on the nature of land property and analyzes the accounting treatment of the transfer of rural land contractual management right from the perspective of rural land property transaction.