美国联邦土地收支管理法律制度及启示

研究目的：分析美国联邦政府在土地收支管理方面的法律制度，探求对中国土地出让收支管理的借鉴。研究方法：文献分析法和归纳法。研究结果：美国联邦土地收支管理的法律规定是在公共预算观念下的制度选择。研究结论：美国在预算观念、体制设置、制度安排、监督和责任机制等方面，对中国土地出让收支管理法律制度的构建具有借鉴意义。

Legal System of Federal Land Revenue and Expenditure Management in the United States and Its Implication

The purpose of the paper is to analyses the legal system of federal land revenue and expenditure management in the United States in order to explore its reference meaning for China. Methods employed include documentation analysis and induction. The results indicate that the legal provisions of the US federal land revenue and expenditure management are the institutional arrangement under the concept of public budget. It is concluded that the legal system of the US federal land revenue and expenditure management could provide reference meaning for the establishment of China’s legal system of land transfer revenue and expenditure management in terms of several aspects, such as the concept of budget, system setting, institutional arrangement, mechanism of supervision and responsibility.