(A) the state-owned land transfer revenue and expenditure budget is not detailed enough. Compared with the public budget, the functional classification subjects of land transfer income and expenditure are coarse, so it is difficult to clearly reflect the expenditure structure and direction of the fund. The lack of scientific and complete expenditure standard system leads to the lack of basis for budget audit. Land development cost is a big cost in land transfer revenue and expenditure. Due to the lack of specific expenditure standards, land cost accounting is basically confirmed according to the data declared by the land department, or audited by feeling, which is difficult to convince other departments. At the same time, the content, time and procedure of capital budgeting are not clearly defined and lack of strict norms.

(B) the state-owned land transfer revenue and expenditure management system is not perfect. The newly promulgated Measures stipulate that financial departments, land and resources management departments, branches of the People's Bank of China and audit institutions should establish and improve the system of regular and irregular inspection of state-owned land transfer revenue and expenditure, but there is no clear stipulation for relevant functional departments, no practical punishment measures for violations of functional departments, and no clear basis for implementation, so it is difficult to effectively restrict and punish violations and objects.

(three) the state-owned land transfer budget funds are not binding. It is difficult to effectively link the preparation of capital budget with the actual implementation, and it is not strictly implemented in accordance with budget subjects and projects. The income from land transfer is greatly influenced by land market conditions, economic development level, national macro policies and other factors, which is unstable and uncertain, easily leading to ups and downs of annual income, and it is difficult to accurately predict the annual income budget. When the expenditure is used, it is closely related to the specific situation of land transfer. For example, a considerable part of the land transfer income from the transfer of new construction land will be used to pay the compensation expenses of landless farmers, and the land use right transfer income of restructured enterprises will be mainly used for the needs of enterprise reform. Land development costs will be charged in the land transfer income from the transfer of the right to use the existing construction land. The project standard of expenditure varies with different plots, so it is difficult to accurately predict whether each plot can be sold, which also increases the uncertainty of budget implementation.