地方政府土地财政公共治理变革研究  

A Study of Public Governance Reform of Local Government Land Finance

作　　者：娄成武[1] 王玉波[1] 

机构地区：[1]东北大学文法学院,辽宁沈阳110819

出　　处：《当代财经》2011年第10期37-46,共10页Contemporary Finance and Economics

基　　金：中国第四十八批博士后科学基金项目(20100481195);教育部哲学社会科学研究重大课题(08JZD0018)

摘　　要：土地财税收益弥补了地方政府财政支出不足,对工业化和城市化进程起到了重要推动作用。但随着地方政府"土地财政"实践的深入展开,其弊端也日益凸显。从土地财政演变历程与国内外政府公共行政角度的对比分析可以得出:分税制改革与激励约束机制是形成土地财政的经济动因,现行的土地征收与流转制度是形成土地财政的政治动因。目前地方政府土地财政导致大量农民"失地"又"失业"、公共部门利益对私人产业产生依赖而滋生腐败等诸多弊端。所以,必须从完善与公共事权相匹配的地方财政体制、改革现行征地补偿制度、界定土地治理主体收益分配关系和推进土地资源的市场化配置等方面,提出地方政府土地财政的公共治理之策。The land tax revenue of local governments can make up for their lack of financial expenditure and play an important role in promoting the process of industrialization and urbanization.However,with the in-depth practice of local governments＇ ＂land finance＂,its shortcomings are becoming increasingly prominent.From the comparative analysis of the evolution course of the land finance and the public administration of governments both at home and abroad,it can be drawn that the reform of the tax distribution system and the incentive-restriction mechanism are the economic drive for the formation of land finance,and the current land acquisition and land transfer system are the political drive for the formation of the land finance.At present,the land finance of the local governments has led to a large number of farmers losing both land and jobs,breeding of corruption due to the interests of the public sector relying on private industries,and many other malpractices.Therefore,we must put forward some public governance measures for the land finance of the local governments from such aspects as improving the local financial systems matching the public powers,reforming the current land acquisition compensation system,defining the relationship of income distribution between the land governance authorities,and promoting the market allocation of land resources,etc..

关 键 词：地方政府 土地财政 公共财政 地方财政体制 公共治理 

分 类 号：F812.7[经济管理—财政学]