CAJ | 학술논문

　　随着经济市场化的不断加深，土地出让金收入成为地方财政的重要资金来源，在解决地方财力不足、缓解地方财政支出等方面发挥了重要作用。但是，对延边州的调查表明，土地出让金收入在征收、使用和管理等方面还存在较多问题。为此本文针对延边州土地出让金收入的情况进行分析并提出了一些建议。
　　수착경제시장화적불단가심，토지출양금수입성위지방재정적중요자금래원，재해결지방재력불족、완해지방재정지출등방면발휘료중요작용。단시，대연변주적조사표명，토지출양금수입재정수、사용화관리등방면환존재교다문제。위차본문침대연변주토지출양금수입적정황진행분석병제출료일사건의。
With the deepening of market economy, land leasing income is an important source of funding for local ifnance, in solving the lack of local ifnancial resources, alleviate the local ifscal expenditure has played an important role. However, on a survey of the state of Yanbian, land leasing income still exist many problems in the collection, use and management. In this paper, according to the Yanbian state land leasing revenues were analyzed and some suggestions are put forward.