CAJ | 학술논문

分析了2008—2010年上海、深圳、杭州的市本级财政预算执行情况和国有土地出让金收支情况,对比了三市土地出让金支出结构。结果显示：我国土地出让金的年度总额增长迅猛,土地出让金支出结构存在较大的地区差异;土地出让金支出结构不明晰,安排缺乏合理性;土地出让金样本城市的支出结构分布比例与现行政策支出范围特别是重点支出要求存在较大差距。最后探讨了导致上述问题的原因。
분석료2008—2010년상해、심수、항주적시본급재정예산집행정황화국유토지출양금수지정황,대비료삼시토지출양금지출결구。결과현시：아국토지출양금적년도총액증장신맹,토지출양금지출결구존재교대적지구차이;토지출양금지출결구불명석,안배결핍합이성;토지출양금양본성시적지출결구분포비례여현행정책지출범위특별시중점지출요구존재교대차거。최후탐토료도치상술문제적원인。
This paper analyzes the budget implementation and the revenue and expenditure of land leasing revenue of Shanghai, Shenzhen and Hangzhou during 2008-2010. And it compares the relevant data of expenditure structure of land leasing revenue of these three cities. The resutls show as follows：the annual total expenditure of land leasing revenue grows very fast, and there exists the regional difference in the expenditure structure of land leasing revenue;the structural arrangement is not clear,and the proportion of expenditure is unreasonable;there is a wide gap between the proportion of expenditure structure and current policy require, especially key expenditure require. Finally, it analyzes the reasons causing the above problems.