从价值运动的角度看， 土地作为一种不可替代的自然资源， 决定着社会再生产的正常进行。根据马克思的社会再生产理论， 土地作为生产资料投入到生产过程中， 经过生产， 其价值相应转移到产品成本之中， 待产品实现销售后， 其价值也就相应得到补偿，从而再投入、再补偿、再投入……。然而， 我国在土地的价值补偿上却存在着严重的不足，本文将从价值补偿理论出发， 从国家财政的角度探讨我国土地价值补偿不足的一些问题。 From the perspective of value movement, land as an irreplaceable natural resource determines the normal reproduction of society. According to Marx’s theory of social reproduction, land, as a means of production, is put into the process of production. After production, the value of land is transferred to the cost of the product. After the product is sold, its value is compensated accordingly, , Then put ... However, there is a serious shortage in the value compensation of land in our country. Based on the theory of value compensation, this paper will discuss some problems of insufficient land value compensation in China from the perspective of state finance.