我国土地出让金规范化管理研究

土地出让金管理是我国公共财政管理的一项重要内容。目前,由于地方政府财权和事权不对等等原因,我国的土地出让金管理较为混乱,并在一定程度上扰乱了正常的社会经济秩序。加强土地出让金收入管理,使之进一步规范化的根本路径在于深化财政体制改革,树立科学的政绩观;科学制定城市用地规划,严格土地审批制度;实行全额预算管理,细化资金使用方向。

Research on the Standardized Administration of Land Leasing Fee in China

The administration of land leasing fee is one of the critical contents of the public finance management in China.At present,for some reasons,such as the unbalance between the financial power and authority of office in the local governments,our land leasing fee administration is disordered,which disturbs social economic order to some extent.To reinforce land leasing revenue management and standardize land leasing fee administration,the ultimate way is to deepen the reform of financial system and set up scientific achievement view,to design more reasonable planning of city land use and strengthen land approval system,and to practice whole-budget management system and refine the direction of capital use.