Much problem has appeared in recent years in the process of acquisition of land, among all the problems, the reimbursement for expenses of land acquisition is the most outstanding one.

近年来在土地征用过程中出现了很多问题，其中土地征用补偿费用分配问题最为突出，本文分析了我国现行立法规定和实践操作中存在的缺陷及问题。