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论文编号：	9801
作者编号：	2120152895
上传时间：	2017/12/11 21:04:56
中文题目：	T市J区土地出让收支审计研究
英文题目：	Research on the Land-transferring Fees Auditing in District J of T City
指导老师：	梅丹
中文关键字：	土地出让金；土地出让收支审计；优化
英文关键字：	Land-transferring Fees;Land-transferring Fees Auditing;Optimization
中文摘要：	摘要近年来，土地资源的开发利用对促进经济社会发展发挥了重要作用，国务院高度重视土地管理工作，相关部门和地方各级政府在加强土地出让收支管理、推进土地节约集约利用等方面取得了一定成效。但我们还应当看到，各种贱卖土地资源、虚报占补平衡、挪用土地出让收入等问题也层出不穷。审计署积极履行宪法和法律赋予的职责，从2002年至2011年，在全国范围内陆续组织了5次土地出让收支审计，全国各级审计机关也在逐渐强化对涉及土地重大违法违规问题的揭露和查处力度。开展土地出让收支审计，一是可以把土地出让收支和土地资源的底数摸清楚，为党中央、国务院和地方党委政府决策提供参考和依据，服务于宏观调控和经济社会管理；二是严肃揭露和查处土地管理领域的重大违法违纪问题，依法保护国有资产资源的安全完整、维护人民群众的切身利益；三是根据揭示的问题提出有效的对策建议，促进集约节约高效利用土地，促进管好、用好土地，发挥应有的效益。本文以T市J区土地出让收支审计案例情况为例，首先介绍本文的研究背景及意义，论述国内外研究现状，确定本文的研究内容和创新之处，构建本文的分析框架；然后论述了土地出让收支审计的理论基础和审计框架；继而在介绍T市J区土地出让收支审计基本情况的基础上，从准备阶段、实施阶段、报告阶段三个方面，概括了T市J区土地出让收支审计的程序，重点分析了该审计案例存在的不足之处，并深挖问题产生的原因。最后根据存在的问题阐述了优化T市J区土地出让收支审计的途径，为其他地区和未来开展土地出让收支审计提供了参考。关键词：土地出让金；土地出让收支审计；优化
英文摘要：	Abstract In recent years, the exploitation and utilization of land resources play an important role in promoting economic and social development, the State Council attaches great importance to the land management, promoting the economical and intensive utilization of land has obtained achievements. But we should also see that all kinds of land issues also emerge in endlessly. National Audit Office of the People’s Republic of China to perform the duties of endowed by the constitution and the law actively, from 2002 to 2011, organized five times in succession land-transferring fees auditing. First of all,land-transferring fees auditing can size up the situation, for the State Council and the local government decision-making to provide the reference and basis, serving the macroeconomic regulation and control; Secondly, exposing the illegal activities in the land management,to protect safety and integrity of national asset; Thirdly,according to the problems,putting forward effective countermeasures and suggestions, to promote the efficient utilization of land. Taking the example of land-transferring fees auditing case of District J of T City, the paper first introduces research background and significance,discuss the research status, determine the research content and the innovation of this article; And then discusses the theoretical basis and the audit framework, introduces the land system and the management policy of land-transferring fees; Then introduced in T city J district auditing on the basis of the basic situation, from the preparation stage, implementation stage and report stage, summarizing the audit procedure, focused on analyzing the deficiency existing in the case. Finally, the paper expounds the way to optimize the auditing from three aspects, and provides references for other regions and the future of land-transferring fees auditing . Keyword:Land-transferring Fees;Land-transferring Fees Auditing;Optimization
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