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因城市改造引发的城市房屋征收已成为地方政府面临的重要难题,因极不完善的城市房屋征收制度导致拆迁上访、自焚、伤害、死亡等重大事件频发,暴力拆迁在全国范围内越演越烈,尽管废除了旧拆迁条例,但2011年1月21日新颁布的《国有土地上房屋征收与补偿条例》依然违反宪法和法律,不具有正当性,难以控制政府公权力滥用和变相强制拆迁,并严重侵害被拆迁人权利。法务会计是特定主体运用法律、会计、审计、评估等工具处理和解决主体财产的非法侵占、损害赔偿、保值增值问题的社会专业活动,具有特定功能和价值,其最终目的在于维护主体财产安全,能够产生良好的法律、经济、社会、政治功能。本文主要基于法务会计视角探讨城市房屋征收制度的缺陷、原因与完善路径。
Urban housing expropriation triggered by urban renewal has become an important challenge for local governments. Due to the extremely poor system of urban housing expropriation, demolition and petitions, frequent incidents of self-immolation, injury and death, and violent demolition and evacuation across the country In spite of the abolition of the old demolition regulations, the “Regulations on the Expropriation and Compensation of Houses on State-owned Land” promulgated on January 21, 2011 still violate the Constitution and the law and are not justified. It is difficult to control the abuse of public power and disguised forced evictions , And seriously infringed the rights of the demolished people. Forensic accounting is a social professional activity that a specific subject uses such tools as law, accounting, auditing and appraisal to deal with and solve the problem of the illegal encroachment, damages and preservation of the value of the principal property, with specific functions and values. Its ultimate goal is to safeguard the security of the principal property, Able to produce good legal, economic, social and political functions. This paper mainly discusses the defects, reasons and perfecting path of urban housing expropriation system based on forensic accounting.