地方政府预算外财政收入膨胀的原因

The Cause Analysis of Extra-Budget Inflation in Local Government

分税制改革后,地方政府预算外收入成膨胀态势。而土地收入成为近年来推动地方政府预算外膨胀的主要动力。本文从制度分析角度,分析了导致土地收入膨胀的原因。

After reform of tax- sharing system, the extra- budget fund of local government ilas become larger, which the expansion of the financial income from land is the main motive power. Based on the institutional analysis, this paper analyses the reasons for the expansion of the financial income from land.