土地资源审计及其对腐败的控制研究

发布时间：2018-02-27 07:15

本文关键词： 土地资源腐败土地审计腐败控制　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着改革开放程度和市场化进程的不断加深,在土地资源价值不断提高的同时,土地资源违法腐败问题亦随之不断涌现,在这其中,政府部门或公职人员参与、纵容下的土地资源违法腐败现象最为突出,土地资源腐败问题已成为规范我国土地资源管理、维护群众合法利益亟待解决的问题。2014年,审计署开启了全国性的土地资源专项审计工作,审计内容包括2008年至2013年全国各省、市、县的土地出让收支、土地资源征收、供给、储备、整治、农业耕地保护及土地资源管理执法情况等。这次专项审计所反映的土地出让及土地项目改造等问题,穿插于城市的整个土地资源利用与建设全过程中。因此,为实现我国经济社会的健康、有序转型,必须着重关注土地资源违法腐败的预防和治理,而审计作为国家治理的重要工具,在控制和惩戒土地资源腐败方面起着特殊而重要的作用。本文采用文献研究法、统计归纳法、案例分析法等方法,基于当前土地资源腐败案例,以宏、微观角度对土地资源问题进行深度剖析,了解我国土地资源腐败状况,统计归纳土地资源腐败的基本情况、行为表现及土地资源审计对控制腐败的现状,同时,论文以H区政府土地出让违法腐败现象为研究案例,发现土地资源审计在预防和控制土地资源腐败中的作用愈发凸显,能够强化土地资源管理、促进节约用地、保证土地资源安全与可持续利用、控制公职人员腐败等。最后,论文基于上述分析提出加强土地资源审计的建议,即,加强相关政策及管理工具的审计;转变土地资源审计方式及重点;进一步完善土地资源问责制度;加强土地资源绩效审计;加强土地资源跟踪审计力度等。以此减少土地资源腐败案件,保护国家土地资产,避免土地资源流失。
[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.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D262.6;F239.4;F301.2

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