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随着我国城镇化进程的不断加快,土地资源日益成为各级政府关注的焦点,土地出让收入成为地方财政收入的一项重要来源。目前,我国土地出让收支核算采用收付实现制,有些地块的土地出让收入和土地储备成本不在同一期间确认,当期的土地出让收支不匹配,导致土地出让收支报告不能全面反映土地出让信息,不利于决策者做出科学的判断和分析。笔者认为,土地出让收支核算应采用权责发生制。
With the accelerating process of urbanization in our country, land resources are becoming the focus of governments at all levels day by day. Land transfer income has become an important source of local financial revenue. At present, the revenue and expenditure of land transfer in China is realized by cash receipts and payments. In some plots, the land transfer income and the cost of land reserve are not recognized in the same period. The revenue and expenditure of land transfer in the current period do not match each other. As a result, the land transfer revenue and expenditure report can not fully reflect the land transfer Information, is not conducive to decision-makers to make scientific judgments and analysis. In my opinion, the land transfer revenue and expenditure should be accrual basis.