随着我国改革的不断深化、市场经济的日益发展以及土地出让收入的快速增长，社会上主流观点大多直接将土地出让收入等同于“土地财政”，对土地出让收入及其收益分配的关注与改革呼声日益高涨。中央政府及相关业务主管部门不断调整并出台了新的管理政策，规范了土地出让收支管理，优化了土地出让收益分配支出结构，本文通过梳理土地出让收支管理的发展演变及构成，分析近些年土地出让收支情况，总结目前土地出让收益分配中存的在问题，提出对应改革措施与建议。%With the continuous deepening of China's reform,the development of the market economy, and the growth of the land transfer income, social mainstream viewpoint regards the land transfer income as Land Fiscal issues, pay more attention to the land transfer income and profit allocation. There is more advocating of reform. The central government and the relevant departments continuously adjust and introduce a new management policy, standardize the management of land assignment income and expenditure and optimize land transfer income expenditure structure. This article is to propose corresponding reform measures and suggestions by reviewing the evolution and development of land assignment income and expenditure management, analyzing the land assignment income and expenditure, and summarizing the current problems existing in the allocation of land transfer proift.
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