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论文编号：	13712
作者编号：	2320200642
上传时间：	2022/12/6 21:08:08
中文题目：	Ａ地区土地出让专项审计案例研究
英文题目：	The Special audit case study of land transfer in Area A
指导老师：	王志红；朱长萍
中文关键字：	土地出让；专项审计；政府审计
英文关键字：	Land transfer；Special Audits；Government Audit
中文摘要：	随着我国经济社会的快速发展，各地政府通过土地供应积累了大量财政资金，并相继出台了相关管理制度，以不断加强土地出让收支管理，规范征地拆迁工作，强化耕地保护等，虽然土地管理和利用各方面均在快速进步，但是，目前在土地出让金收支使用、建设用地审批征收供应和耕地保护等方面仍存在一些问题，违规减免土地出让金、拖欠征地拆迁补偿款等违规问题仍有发生，在此基础上，2020年按照上级审计机关统一要求，采取交叉审计形式，对A地区土地出让开展了专项审计。 本次论文以A地区土地出让专项审计案例为研究对象，首先，从土地整理储备、土地供应和交易、示范小城镇建设等方面总体描述A地区土地出让专项审计项目背景，其次，从审计目标、审计内容、审计方法上介绍A地区土地出让专项审计工作内容，最后，从审计流程上，分审计准备阶段、审计实施阶段、审计报告阶段、审计整改阶段重点介绍A地区土地出让专项审计过程。 通过案例分析，本次论文总结出A地区土地出让专项审计的主要问题，包括准备阶段审计事项论证不充分、实施阶段部分审计内容查证不深入、报告阶段审计结果不公开、整改阶段审计发现问题整改成效不显著，并从前期项目制定、实施过程查证程度、审计结果公开、审计介入时间方面分析问题产生的原因。 最后，本次论文针对A地区土地出让专项审计存在的问题提出改进建议，对于准备阶段审计事项论证不充分，着重从明确专项审计定位、重视土地出让金审计、强化拆迁安置审计三个方面细化土地出让专项审计项目，以突出审计重点；完善实施阶段部分审计内容查证不深入问题需要优化土地出让专项审计模式和方法，具体可以分阶段开展土地专项审计、探索审计新方法，从而节约审计资源，提高审计效率；针对报告阶段审计结果不公开，提出健全审计结果公开制度和丰富审计结果公开途径，以提高审计结果公开透明度；解决审计整改成效不显著的问题，提出需要适时调整土地出让专项审计重点、前移审计关口以灵活安排土地专项审计介入时间，实现尽早发现问题，尽快完成问题整改。
英文摘要：	With the rapid development of China's economic and social, local governments through land supply accumulation of financial funds, and have introduced related management system, strengthen land transfer revenue management and land protection, standardize land requisition work, although in land management and utilization are in rapid progress, however, the present in land transfer revenue management, construction land examination and approval supply and cultivated land protection, there still exist some problems, illegal relief land grant, default land requisition compensation violations occur. On this basis, in 2021, region A will carry out a special audit on the land transfer in region A, in accordance with the unified requirements of the higher audit institutions. This paper to A area land transfer special audit case as the research object, first from the land consolidation reserve, land supply and transaction, demonstration small town construction, industrial park development overall situation and project background, A area from the audit objectives, audit content, audit method of the land transfer special audit, finally from the audit procedures, audit preparation, audit implementation stage, audit report stage, audit rectification stage focus on A area land transfer special audit process. Through case analysis, this paper summarizes the main problems of the A area land transfer special audit, including preparation stage audit argument is not sufficient, implementation stage department audit content verification is not deep, report stage audit results are not open, rectification stage audit found rectification results is not significant, and from the early project formulation, implementation process verification degree, public audit results, the cause of the audit intervention time. Finally, we put forward optimization suggestions for the problems existing in the special audit of land transfer in area A, For the insufficient demonstration of the audit matters in the preparation stage, Focus on the special audit positioning, pay attention to the land transfer fee audit, strengthening the audit of demolition and resettlement three aspects of the land transfer special audit projects, Differentiate the audit matters; To improve the implementation stage of some audit content verification is not in-depth need to optimize the special audit mode and methods of land transfer, Specifically, we can carry out special land audit in stages and explore new audit methods, Thus saving the audit resources, Improve audit efficiency; For the disdisclosure of the audit results at the reporting stage, Suggestions to improve the openness and transparency of audit results; To solve the problem of audit rectification effect is not remarkable, It is proposed that the need to timely adjust the audit focus of special land transfer and move forward the audit pass to flexibly arrange the intervention time of special land audit.
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