财政体制与地方政府财政行为探讨——基于治理“土地财政”的视角  

Study of the Fiscal System and Local Governments' Fiscal Behavior:Based on the Governance of "Land Finance"

作　　者：陈志勇[1] 陈莉莉[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2009年第2期42-46,共5页Journal of Zhongnan University of Economics and Law

基　　金：国家社科基金资助项目"建立有利于科学发展的财税制度研究--基于对‘土地财政’问题的治理"(08BJY141)

摘　　要：地方政府的"土地财政"模式在推动经济高速增长和财政收入超高速增长的背后,积累了财政风险、金融风险、社会矛盾激化、粮食安全风险、投资和消费结构失衡等问题,影响国民经济的可持续发展及和谐社会的建设。促使地方政府摆脱"土地财政"模式,关键在于改革和完善现有财政体制,构建地方政府"税收财政"模式。Though the 'land finance' pattern of local governments has promoted high-speed economic growth and ultra-high-speed fiscal revenue growth,it has accumulated many problems such as fiscal risk,financial risk,the intensification of social contradiction,national food supplies security,imbalanced structure of investment and consumption and so on.These problems affect the sustainable development of the national economy and the construction of the harmonious society.The key to enable local governments to get rid of the 'land finance' pattern is the reform and improvement of the existing finance system,the construction of the 'tax finance' pattern of local governments.

关 键 词：“土地财政” 制度变迁 财政行为 财政压力 

分 类 号：F812.45[经济管理—财政学]