基于土地发展权视角分析集体经营性建设用地入市增值收益的形成机理，提出按照利益主体对发展权实现的贡献度进行入市增值收益分配的思路，构建增值收益分配模型，并以江苏省赣榆区为例，综合运用模糊综合评价法、熵权法和层次分析法对赣榆区集体经营性建设用地入市增值收益分配比例进行了实证研究。结果表明，集体经营性建设用地入市是土地发展权实现的过程，用途变更权、强度提高权和流转交易权分别对应用途性增值、投资性增值和供求性增值。将发展权量化，得到区政府、镇集体、村集体和农民对入市发展权增值收益的实现程度，计算得到赣榆区入市增值收益分配的比例为：区政府23.57%，镇集体13.97%，村集体24.72%，集体成员（农民）37.74%。而现实中镇集体的分配比例达到30.28%，镇集体收益分配比例明显偏高。从显化集体经营性建设用地入市价值增值，确保集体资产保值增值以及提高入市增值收益分配科学性等方面提出了相应的政策建议。

Based on the land development rights theory, this paper analyzes the formation mechanism of the value-added income of collective construction land after entering the market, puts forward the thought of market value-added income distribution according to the contribution of interest subjects to the realization of development rights. Through building value-added income distribution model, and using fuzzy comprehensive evaluation method, entropy weight method and analytic hierarchy process, this paper makes an empirical study on the proportion of value-added income distribution of collective operational construction land in Ganyu District, Jiangsu Province. Results show that collective operational construction land entering the market is the process of land development right realization, and the change of use right, the increase of intensity right and the transfer and transaction right correspond to the value added of use, investment and supply and demand respectively. By quantifying the development rights, we get the realization degree of the value-added income of the county-level government, the town collective, the village collective and the farmers. The distribution proportion of the value-added income of Ganyu District is as follows: the county-level government 23.57%, the town collective 13.97%, the village collective 24.72% and the collective members (farmers) 37.74%. In reality, the proportion of town collective income distribution reaches 30.28%, and the proportion of town collective income distribution is obviously high. Finally, this paper puts forward corresponding policy suggestions from the perspectives of exploring market value increment of collective profit-making construction land, ensuring the preservation and increment of collective assets and improving the scientific distribution of market value increment income.

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教育部人文社会科学研究青年基金项目（20YJC630205）；国家级大学生创新创业训练计划项目（202110290081Z）；中央高校基本科研业务费专项青年科技基金项目（2021QN1076）