中国“土地财政”的成因探析与治理对策研究

On the Causes of Land Finance in China and Its Research of Management Countermeasures

土地财政不是一个单纯的财政问题,在分析其制度变迁路径基础上对地方政府由此做出的行为选择进行探讨,并采用计量分析方法进行实证研究是十分必要的。同级地方政府的竞争、财政预算压力及预算软约束是推动地方政府走向土地财政的推手。需要通过转变地方政府竞争体系,发展主体地方税种,改革我国现有的土地征用和出让制度等措施从源头上根治土地财政问题。

Land finance is not a mere financial problem, it is essential to probe into the behavioral choice made by the local govern- ment based on the analysis of its institutional change and do an empirical research by means of quantitative analysis. The financial pushing hands that push the local government toward the land finance are the competition of the local government at the same level, the budget pressures and the soft budget constraint. It is imperative to cure radically the problems of the land finances from the source by converting the competitive system of the local government, developing comprehensively the main local taxes and reforming our existing land acquisition and transfer system.