土地财政与国家理财——从土地行政的肇始与弊端说起  

Land Finance and National Financing——with the Inchoation and Disadvantages of Land Administration as the Beginning

作　　者：王立君[1] 

机构地区：[1]中国人民大学书报资料中心,北京100872

出　　处：《河南社会科学》2011年第2期61-66,218,共6页Henan Social Sciences

摘　　要：地方政府"土地财政"问题之弊端,客观上已给我国地方政府的财政安全和经济社会的可持续发展带来阻碍。其形成与中国的城市土地有偿制度设置有密切关联,现行的分税制财政体制客观上导致地方政府实行"土地财政",出让金收入机制又促使地方政府偏爱"土地财政"。要解决地方政府的"土地财政"问题,不仅须从制度上解决现行土地出让制度存在的问题,而且更应关注地方政府自身的财政再生能力,提升地方政府的理财能力,只有这样,才能破解"土地财政"的困境。The disadvantages of the land finance for the local governments has somewhat threaten the finance safety of the local government and has hindered the sustainable development of the society and the economy.The formation is closely related to the system of the using the land with payment.The current tax-dividing system objectively contributes to the land finance of the local government.The system of land grand fee promotes the local governments to favor the land finance.In order to solve the problem of land finance,we need to solve the problems in transferring the land from the angle of system,we also need to pay attention to the regenerative power in finance of the local governments and the financing ability of the local governments.Only by this way,can the dilemma of land finance be solved.

关 键 词：土地财政 国家理财 土地有偿使用 土地出让 

分 类 号：D9[政治法律—法学]