“有为政府”视角下土地出让收入优先支农的实践探索、操作困境及政策路径

Practical Exploration,Operational Dilemma and Policy Path of Giving Priority to Supporting Agriculture With Land Transfer Income From the Perspective of"Promising Government"

调整完善土地出让收入使用范围、提高农业农村投入比例,是建立健全乡村振兴投入稳定增长机制、引导资源要素向乡村流动、促进乡村全面振兴的重大制度安排。论文基于"有为政府"理论,结合W区的案例,分析了土地出让收入优先支持乡村振兴政策的理论逻辑、操作困境及政策路径。研究发现:第一,土地出让收入优先支持乡村振兴的政策以及地方实践基本遵循了"市场失灵—资金短缺—有为政府—土地出让收入优先支持"的逻辑框架;第二,地方实践中,资金使用效率低、"数字计提"政策执行流于形式以及土地出让收入被隐性债务占据是主要问题;第三,应从加强考核监督、资金核算管理以及土地收支管理三个方面完善土地出让收入优先支农的政策。

Adjusting and improving the spending scope of land transfer income and increasing the proportion of agricultural and rural investment are important institutional arrangements to establish and improve the stable growth mechanism of Rural Revitalization investment,and to guide the flow of resource elements to rural areas ase sell as promoting the comprehensive revitalization of rural areas.In this article,we analyze the theoretical logic of giving priority to Rural Revitalization policy by land transfer income of W district,based on the theory of"promising government".This case shows that firstly,the policy and local practice of giving priority to Rural Revitalization by land transfer income basically follow the logical framework of"market failure-shortage of Funds-promising government-giving priority to support by land transfer income".Secondly,in the local practice,the main problems are the low efficiency of fund use,the mere formality of"digital accrual"policy implementation and the land transfer income occupied by implicit debt.Lastly,we should optimize the policy of giving priority to supporting agriculture by land transfer income from three aspects:strengthening the examination and supervision,the management of capital accounting,and the management of land revenue and expenditure.