近年来,国家城镇化步伐不断加快,城市出让土地规模逐步扩大,国土部门收缴的国有土地使用权出让金越来越多;土地出让金收入在地方政府性基金收入中处于举足轻重的位置,在全口径财政收入中也占有绝对地位。土地出让金支出范围相当广泛,可以用于城市建设、改制企业职工安置、保障性住房、教育、支农等许多方面,这极大地弥补了地方财力不足,导致地方对其依赖极其严重。笔者结合地方实际,对土地出让金收支管理存在的问题做些分析,并提出一已之见。 In recent years, the pace of urbanization in our country has been accelerating. The scale of urban land transfer has been gradually expanded. More and more state-owned land transfer fees have been collected by the land departments. Land transfer income has taken a decisive role in the revenue of local government funds. Called fiscal revenue also holds an absolute position. Expenditure of land transfer is quite extensive and can be used for many purposes such as urban construction, restructuring of workers in enterprises, affordable housing, education and supporting agriculture. This greatly makes up for the lack of local financial resources, resulting in the extremely serious dependence on local governments. The author combined with the local reality, the management of land transfer payments revenue and expenditure management to do some analysis, and put forward one has the opinion.