如何健全我国的财政分权体系——兼论土地财政的成因及其双刃效应  

Research on How to Perfect the System of Fiscal Decentralization with a Concurrent Discussion on the Cause of Land Finance and its Two-edged Effects

作　　者：朱富强[1] 

机构地区：[1]中山大学岭南学院,广东广州510275

出　　处：《广东商学院学报》2012年第1期23-32,共10页Journal of Guangdong University of Business Studies

基　　金：国家社科基金重大项目(10zd&038)

摘　　要：完善的财政分权安排体现在财权和事权的对称性以及责任执行机制的有效性方面。当财权和事权不对称且地方政府的事权越来越大时,地方政府就会寻求税收之外的土地收入;同时,当缺乏一个有效的机制来保障事权的执行时,越来越庞大的土地收入就会被用于满足当政者个人偏好的相关领域。正因如此,土地财政对经济增长往往具有双刃性:一方面,它为扩大政府支出提供资金支持,从而促进经济的快速增长;另一方面,它为政府的错误投资提供了可能,从而产生浪费式的经济增长。浪费式经济增长典型地体现在"形象工程"、"短命工程"、重复建设、投资失误以及职务消费等方面,并成为社会腐败的主要诱因。A perfect arrangement of fiscal decentralization has two characteristics： one is the symmetry between financial power and administrative right, and the other is the effectiveness of enforcement mechanism. When financial power and administrative right are asymmetric and the responsibility of local government becomes larger and larder, the local government will resort to land revenues besides taxation. At the same time, when there is a lack of an effective mechanism to guarantee the enforcement of responsibility, the local government will spend more and more land revenues in the field benefiting individuals. For this reason, land finance tends to have two-edged effects on economic growth. On the one hand, it provides the foundation for the expansion of government spending, which facilitates rapid economic growth. On the other hand, it also provides the possibility for the government＇ s wrong investment, which results in a kind of misspent economic growth. The misspent economic growth is typically embodied in the aspects such as ＂visual projects＂, ＂short-lived project＂, repeated construction, error investment and job consumption and so on, which is also the major cause of social corruption.

关 键 词：财政分权 财权 事权 土地财政 浪费式经济增长 财政支出监督 

分 类 号：F812.2[经济管理—财政学]