土地财政对地方福利的影响研究——基于2002—2013年省级面板数据的分析

Land Finance and its Impacts on the Local Welfare:On the Analysis of Data Panel From 2002 to 2013

土地财政增长与地方福利水平提高两者之间具有一致性。地方政府主导的土地财政形成受到中央和地方财政分权、晋升机制和城市经营的共同作用,并影响地方福利水平变化。通过对2002—2013年省级面板数据就土地财政与地方福利水平关系和形成机制进行分析,提出未来必须改变土地财政形成机制的激励,促进地方福利水平的协调发展;完善分税制改革,建立与地方政府对等的财政事权和支出责任匹配制度;规范政府基金性收入,增强行政问责、提高财政透明性和预算执行一致性;消除晋升强化地方福利水平对土地财政的激励扭曲,强化民生发展类指标在政治晋升中的比重;引入市场机制破解获取土地市场制度性差价,切实提高有限土地资源的利用效率。

There is consistency between the increase of land finance and the improvement of local wel- fare. The formation of land finance led by local governments is affected by the central and local fiscal decen- tralization, promotion mechanism and urban management, and then affects the changes of the local welfare level. This paper analyzes the relationship between land finance and local welfare level and the formation mechanism from the provincial panel data from 2002 to 2013 ,and proposes that it is necessary to change the incentive mechanism of land fiscal formation in the future and promote the coordinated development of local welfare level;perfect the tax system reform to improve the financial transparency and consistency of budget implementation ~ eliminate promotion of the local welfare level to stimulate the distortions of land finance, and strengthen the development of the people＇s livelihood category indicators in the proportion of the politi- cal promotion; provide market mechanisms to break the institutional price differences in land market, and improve the utilization efficiency of land resources.