一、集体土地使用权能否作为公司股份入股?案例:2006年年初,为加大新农村建设,加快村集体经济的发展,城市郊区的兴南村加大招商引资力度,经全体村民代表讨论决定用村集体土地入股招商,刘某、王某也正想在该城市效区兴办一家公司经营木材加工,正为找不到合适的地方犯愁,三方一拍即合。经多次协商,三人共同投资成立了一家木材加工公司,刘某、 Case: In early 2006, in order to increase the construction of new rural areas and speed up the development of village collective economy, Xingnan Village, a suburb of the city, increased investment attraction efforts and discussed and decided by all villager representatives With the acquisition of village collective land shares, Liu, Wang also want to set up a company operating in the city zone timber processing, is not find the right place to worry about the tripartite hit it off. After many consultations, the three jointly invested to set up a wood processing company, Liu,