本文關(guān)鍵詞： 土地資源腐敗 土地審計 腐敗控制　出處：《云南財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著改革開放程度和市場化進(jìn)程的不斷加深,在土地資源價值不斷提高的同時,土地資源違法腐敗問題亦隨之不斷涌現(xiàn),在這其中,政府部門或公職人員參與、縱容下的土地資源違法腐敗現(xiàn)象最為突出,土地資源腐敗問題已成為規(guī)范我國土地資源管理、維護(hù)群眾合法利益亟待解決的問題。2014年,審計署開啟了全國性的土地資源專項審計工作,審計內(nèi)容包括2008年至2013年全國各省、市、縣的土地出讓收支、土地資源征收、供給、儲備、整治、農(nóng)業(yè)耕地保護(hù)及土地資源管理執(zhí)法情況等。這次專項審計所反映的土地出讓及土地項目改造等問題,穿插于城市的整個土地資源利用與建設(shè)全過程中。因此,為實現(xiàn)我國經(jīng)濟(jì)社會的健康、有序轉(zhuǎn)型,必須著重關(guān)注土地資源違法腐敗的預(yù)防和治理,而審計作為國家治理的重要工具,在控制和懲戒土地資源腐敗方面起著特殊而重要的作用。本文采用文獻(xiàn)研究法、統(tǒng)計歸納法、案例分析法等方法,基于當(dāng)前土地資源腐敗案例,以宏、微觀角度對土地資源問題進(jìn)行深度剖析,了解我國土地資源腐敗狀況,統(tǒng)計歸納土地資源腐敗的基本情況、行為表現(xiàn)及土地資源審計對控制腐敗的現(xiàn)狀,同時,論文以H區(qū)政府土地出讓違法腐敗現(xiàn)象為研究案例,發(fā)現(xiàn)土地資源審計在預(yù)防和控制土地資源腐敗中的作用愈發(fā)凸顯,能夠強(qiáng)化土地資源管理、促進(jìn)節(jié)約用地、保證土地資源安全與可持續(xù)利用、控制公職人員腐敗等。最后,論文基于上述分析提出加強(qiáng)土地資源審計的建議,即,加強(qiáng)相關(guān)政策及管理工具的審計;轉(zhuǎn)變土地資源審計方式及重點;進(jìn)一步完善土地資源問責(zé)制度;加強(qiáng)土地資源績效審計;加強(qiáng)土地資源跟蹤審計力度等。以此減少土地資源腐敗案件,保護(hù)國家土地資產(chǎn),避免土地資源流失。
[Abstract]:With the deepening of the reform and opening up and the process of marketization, the illegal corruption of the land resources has been emerging while the value of the land resources has been continuously improved, in which government departments or public officials participate in it. The phenomenon of illegal corruption of land resources under connivance is the most prominent. The problem of corruption of land resources has become a problem to be solved urgently in regulating the management of land resources and safeguarding the legitimate interests of the masses. In 2014, The Audit Office opened a nationwide special audit of land resources. The audit covers the income and expenditure of land transfers from 2008 to 2013 in all provinces, cities and counties throughout the country, the collection, supply, storage, and renovation of land resources. Protection of agricultural arable land and law enforcement of land resource management. The problems of land transfer and land project transformation reflected in this special audit are intertwined in the whole process of land resource utilization and construction in the city. Therefore, In order to realize the healthy and orderly transformation of our country's economy and society, we must pay more attention to the prevention and control of illegal corruption of land resources, and audit is an important tool of national governance. It plays a special and important role in controlling and punishing the corruption of land resources. This paper adopts the methods of literature research, statistical induction, case analysis and so on, based on the current cases of corruption of land resources. From the microcosmic angle, this paper analyzes the land resource problem deeply, understands the corruption situation of our country's land resource, sums up the basic situation of the land resource corruption, the behavior manifestation and the current situation of the land resource audit to control the corruption, at the same time, Taking the phenomenon of illegal corruption of land transfer in H district as a case study, it is found that the audit of land resources plays a more and more important role in preventing and controlling corruption of land resources, which can strengthen the management of land resources and promote the conservation of land use. Finally, based on the above analysis, the paper puts forward suggestions to strengthen the audit of land resources, that is, to strengthen the audit of relevant policies and management tools; To change the audit mode and focus of land resources; to further improve the accountability system of land resources; to strengthen the performance audit of land resources; to strengthen the audit intensity of land resources tracking; to reduce corruption cases of land resources, and to protect national land assets, etc. To avoid the loss of land resources.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D262.6;F239.4;F301.2

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