The introduction of collective rural commercial construction land into the market （simplified as "the introduction" in the following text ） serves as a regulator of the interests of various stakeholders and an important engine driving the modernization of rural governance. The distribution of revenue arising from "the introduction" is characterized by multiple sources superimposes， diverse principles combined， and multi⁃dimensional logic balanced. It is imperative to comply with the trend of evolution in the relationship between urban and rural land and respond to the practical requirements of modernizing rural governance. The distribution of revenue generated from "the introduction" establishes legitimacy through value empowerment， solidifies the economic base through material empowerment， reshapes social trust through relationship empowerment， and enhances standardization through institutional empowerment. This provides support for rural governance. Faced with the challenges of the virtual existence of collective entities， imbalanced distribution of interests， and inefficient mechanism operation， it is necessary to clarify property rights relationships to lay a solid foundation， improve distribution mechanisms to optimize resource allocation， and enhance collaborative governance systems to strengthen safeguards. By constructing a fair and standardized institutional system， this approach promotes a virtuous interaction between the expansion of the collective economy， increased income of farmers， and effective rural governance， thereby providing solid support for the modernization of agriculture and rural areas.