摘要:随着我国经济增长的不断加快和城市化进程的明显加速，对土地的需求量日益增加，土地财政所发挥的作用也在不断增加，其对政府财政有着越来越大的影响，分税制改革以来，土地出让已成为地方政府的一个重要收人来源，也成为拉动地区经济增长的重要因素，如何保证这项收入充分发挥它的作用， 就对做好对土地出让金的审计工作提出了很高的要求。本文通过查阅相关资料，对土地出让金的现状作出归纳和分析，以收入和支出为主线，对现有土地出让收支管理进行分析，找出不足之处，并提出审计建议。

关键词：土地出让金 土地财政 土地出让收支 审计

Abstract: As China's economic growth continues to accelerate and Marked acceleration of the urbanization process, the demand for land is increasing. The role of land finance has also increased. It has a growing impact on the financial. Since the tax system reform, The land transfer has become an important source of revenue for local governments It also makes contributions to the regional economic growth. Ensure that this revenue to fully play its role is a high demands on the audit work to do on the land transfer payments In this paper, access to relevant information, I make a summarize and an analyze on the status of the land transfer., The main line is income and expenditure. I make an Analysis on  the existing land revenue and expenditure management, trying to find the shortcoming of land transfer and putting forward some advices of audit.

Keywords: land-transferring fees  Land finance  Balance of Payments  Audit