土地整治重大工程资金管理研究

发布时间：2018-04-09 19:49

本文选题：土地整治　切入点：重大工程　出处：《中国地质大学(北京)》2017年硕士论文

【摘要】：“十二五”期间,全国土地整治对耕地保护、优化用地布局、促进农业现代化等起到积极作用。依附土地整治重大工程、示范省、116个国家高标准基本农田保护示范区和500个高标准基本农田建设示范县等实施平台,保障了“十二五”期间耕地数量的基本稳定。土地整治重大工程作为土地整治的实施平台,具有投资金额大,投资周期长的特点。研究土地整治重大工程资金管理,合理使用土地整治重大工程资金,对于提高土地整治资金管理效益和效率,促进土地整治的可持续发展具有重要的理论和实践意义。在我国大力开展土地整治的背景下,本文通过系统分析国内、外的研究现状,阐述了土地整治等相关概念,以委托代理理论、可持续发展理论、成本——收益理论以及博弈论等为理论基础,采用文献研究法、案例分析法、调查法等研究方法,对我国14个土地整治重大工程开展情况、投资现状进行了认真的梳理和研究,提出了项目在资金管理方面存在预算来源单一、缺乏有效的融资手段,项目周期长、预估算编制准确性有待提高,会计机构不健全、核算体系不统一,资金使用审计监督不到位等问题。在实证研究部分,本文以青海省东部黄河谷地百万亩土地开发整理重大项目为具体案例,通过对该项目的调研,获取大量关于该项目的详细资料,来分析该项目资金管理中存在的问题。该项目预算21.54亿元,全部申请中央和地方两级财政资金,没有其他社会资本投入,从2010年开工,目前处于在建阶段,项目具备重大工程项目投入资金大、投入周期长的特性。截至2015年底,中央配套资金落实11.75亿元,省级虽然下发了同意按照9:1配套的函,但是配套资金到位率不高。项目在开展过程中,实施方案和预算申请都出现了重大变化,前后预算申报书差异达2亿元。在项目中期检查过程中发现,项目在会计核算中也出现了一些问题,中央落实的财政资金实际结算率不高,结存资金占到了拨付资金的一半还多。针对土地整治重大工程资金管理存在的问题,本文提出了完善配套政策、拓宽筹资渠道,完善土地整治项目资金会计核算体系,完善相关标准制度,提高资金使用效率等对策和建议,以期对提高土地整治重大工程资金使用效率有所帮助。由于受数据获取和资料收集限制,本文就如何探索推进土地整治基金化,如何构建土地整治中的PPP模式都有待进一步深入研究,进而为土地整治重大工程的实施和资金管理提供科学支撑。
[Abstract]:During the twelfth five-year plan, the national land regulation plays a positive role in protecting cultivated land, optimizing the distribution of land and promoting agricultural modernization.Depending on the implementation platforms of major land renovation projects, demonstration provinces, 116 national high standard basic farmland protection demonstration zones and 500 high standard basic farmland construction demonstration counties, the amount of cultivated land during the 12th Five-Year Plan period is basically stable.As the implementation platform of land regulation, major land regulation projects have the characteristics of large investment amount and long investment cycle.It is of great theoretical and practical significance to study the fund management of major projects of land regulation and rational use of funds for major projects of land regulation to improve the efficiency and efficiency of fund management of land regulation and to promote the sustainable development of land regulation.Under the background of vigorously carrying out land regulation in our country, this paper systematically analyzes the present situation of domestic and foreign research, expounds the related concepts of land regulation, such as principal-agent theory, sustainable development theory, and so on.Based on the cost-benefit theory and game theory, this paper makes a careful research on the development and investment status of 14 major land reclamation projects in China by using the methods of literature research, case analysis, investigation and so on.It is pointed out that the project has a single budget source in fund management, a lack of effective financing means, a long project cycle, the accuracy of calculation and calculation needs to be improved, the accounting organization is not perfect, and the accounting system is not unified.Funds use audit supervision is not in place and other issues.In the part of empirical research, this paper takes the important project of land development and consolidation of the Yellow River valley in the eastern part of Qinghai Province as a specific case, through the investigation of the project, obtains a lot of detailed information about the project.To analyze the project fund management problems.The project, with a budget of 2.154 billion yuan, applies for central and local financial funds at both the central and local levels, and has no other social capital input. It started in 2010 and is currently under construction. The project has the characteristics of large investment in major projects and long investment period.By the end of 2015, the central government has implemented 1.175 billion yuan of supporting funds. Although the provincial government has issued a letter agreeing to follow the 9:1 matching letter, the matching fund arrival rate is not high.In the process of the project, the implementation plan and the budget application have changed greatly, the difference of the budget declaration is 200 million yuan.In the course of the mid-term inspection of the project, it is found that there are some problems in the accounting of the project. The actual settlement rate of the financial funds implemented by the central government is not high, and the balance funds account for more than half of the funds allocated.In view of the problems existing in the fund management of major land renovation projects, this paper proposes to improve the supporting policies, broaden the channels for raising funds, perfect the accounting and accounting system for the funds of the land renovation projects, and perfect the related standard systems.To improve the efficiency of the use of funds and other countermeasures and suggestions, in order to improve the efficiency of land renovation major projects.Because of the limitation of data acquisition and data collection, how to explore how to promote the land regulation fund and how to construct the PPP model in land regulation need to be further studied in this paper.Furthermore, it provides scientific support for the implementation of major land renovation projects and the management of funds.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F285;F301.2

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