Abstract: Mining land shareholding cooperatives is a special type in our country.Compared with the methods of land expropriation and temporary land use, it can help reduce transaction costs, promote the internalization of negative externalities, and benefit farmers to share land value-added benefits.The joint-shareholding cooperative system of mining land has a complex structure of enterprise property rights, based on the united property rights for members of the joint.The dual decision-making mechanism should be adopted in the enterprise internal governance structure in order to improve the decision efficiency of enterprises and maintain the enterprise of human together.In the enterprise surplus distribution, on the one hand, we should give full play to the leading role of capital in the enterprise; on the other hand, we should also take into account the social security function of the rural land at this stage.Because of the negative externality of mining land, the government should regulate the behavior of mining land in the process of the establishment of mining enterprises, so as to provide long-term development mechanism for mining land share cooperatives.