摘要
土地财政是"财政分权"与"政绩竞争"共同作用的结果。对土地财政影响预算内支出结构的研究发现,土地财政并没有减轻预算内投资建设的激励,"重投资、轻服务"的支出结构也没有得到矫正,这对建立全口径预算和优化财政支出结构提出严峻挑战。
Fiscal decentralization and performance competition w ork together to format the land finance. The research into how the land finance influence budgetary expenditure structure indicates that the land finance hasn't lessened the incentive of budgetary investment construction and the expenditure structure of 'to value investment,to overlook service'hasn't been corrected,w hich challenges the establishment of full-cover budget and optimization of fiscal expenditure structure.
出处
《财贸研究》
CSSCI
北大核心
2015年第6期82-89,共8页
Finance and Trade Research
基金
国家社科基金重大项目"深化收入分配制度改革的财税机制与制度研究"(13&ZD031)
国家社科基金重点项目"深化税收制度改革与完善地方税体系研究"(14AZD023)
关键词
土地财政
财政分权
政绩竞争
财政支出结构
land finance
fiscal decentralization
performance competition in official career
fiscal expenditure structure
