土地督察减少国有土地收益流失效果评价

研究目的：探讨土地督察制度的实施对减少国有土地收益流失是否有效及效果大小，为进一步完善土地督察的维护国有土地收益效果提供建议。研究方法：面板数据的固定效应模型、随机效应模型和混合最小二乘法模型。研究结果：（1）土地督察的确对减少国有土地收益流失有显著影响，土地例行督察覆盖度每提高1%，每省每年约能减少国有土地收益流失为1604亿元；土地专项督察效果尚不明显，但对减少国有土地收益流失具有正向效应。（2）由于实行了土地例行督察，2008和2009年分别减少国有土地收益流失710.14亿元和2202.82亿元，约占当年全国实际土地收益的7%和13%；两年合计减少国有土地收益流失2912.96亿元，约占期间全国实际土地收益的11%。（3）土地例行督察的减少国有土地收益流失效果要显著好于土地专项督察的效果，这可能与两项督察的业务目标和特点不同有关。研究结论：土地督察制度的实施有效减少了国有土地收益流失，今后应继续强化土地督察对土地出让收支的监督管理，尤其是开展针对违规减免和欠征土地出让收入问题的专项督察，以进一步维护国有土地收益。

Effects of Land Supervision on Saving the Loss of State-owned Land Revenue

The purpose of this study was to analyze whether the implementation of land supervision was effective in saving the loss of the state-owned land revenue and further assess the size of the effects. Method of fixed-effects GLS model based on province-level panel data from 2003 to 2009 was employed. The results showed that firstly land supervision was significantly effective in saving the loss of state-owned land revenue. The loss of land revenue could be saved about 1604×108Yuan with a 1% level increment of regular land supervision. However, the effect of the land supervision on specific items was not significant, yet it had positive effect on saving state-owned land revenue loss; Secondly, it was estimated that 710.14×108Yuan and 2202.82×108Yuan were saved in 2008 and 2009, respectively, because of the implementation of regular land supervision, which accounted for 7% and 13% of actual national land revenue; Thirdly, the effect of regular land supervision on saving the loss of state-owned land revenue was larger than that of the land supervision on specific items, which might be related to the different objectives and characteristics of the supervisions. The paper concluded that the implementation of land supervision effectively saved the loss of state-owned land revenue. The monitoring of land supervision on land revenue and expenditure should be strengthened to further ensure the state-owned land revenue.