摘要
曾对中国城市化和工业化发挥过重大作用的土地财政,在新冠疫情的冲击和房地产市场低迷的拖累下,遭遇了严峻的挑战。那么,土地财政的历史背景和成因是怎样的?土地财政对中国经济的贡献有哪些?土地财政面临怎样的挑战?土地财政形势变化对当前的财政收支状况有何影响?
Land finance,which has played a major role in China's urbanization and industrialization,has encountered severe challenges under the impact of the COVID-19 and the downturn of the real estate market.So,what is the historical background and causes of land finance?What are the contributions of land finance to the Chinese economy?What challenges does land finance face?What is the impact of changes in the land finance situation on the current fiscal revenue and expenditure situation?
出处
《中国总会计师》
2023年第4期22-31,共10页
China Chief Financial Officer
