央地关系视角的土地财政:一个制度层面的梳理  

The Land Finance in the Perspective of Relationship Between the Central and Local Governments: An Institutional Analysis

作　　者：雷艳红[1,2] 游宇[1] 

机构地区：[1]厦门大学公共事务学院 [2]厦门大学公共政策研究院

出　　处：《中国行政管理》2012年第10期111-115,共5页Chinese Public Administration

基　　金：国家社会科学基金项目"我国财政公共化发展的评价指标体系研究"(项目编号:11BZZ048);厦门大学"985工程";"211工程"公共管理重点学科建设项目的阶段性成果

摘　　要：上世纪90年代启动的中央与地方税收、金融、国企等经济分权改革是本世纪初土地财政兴起的重要根源,而中央与地方政府的行动目标一致则是土地财政快速扩张的关键。嵌入此背景中的土地财政不仅是地方政府以土地为载体获取财政收入的过程,还是中央与地方政府等行为主体构成的土地市场复合型利益链条的重要环节。在后"四万亿"时代,中央政府与地方政府的行动目标出现偏离。在政治层面的制度支持逐渐耗散后,地方政府的经济利益这一"独木"将难以支撑土地财政的发展。The economic decentralization reform of taxation,finance and state-owned Enterprise that triggered in 1990s between the central government and local governments is an important rootstock of the rising of land finance.And the agreement on the central and local governments＇ action targets becomes a key precondition of the rapid expansion of land finance.For this reason,the Land Finance embedded in those backgrounds is not only the process of local government obtaining fiscal revenue from the land,but also one of the compound interest chains which consist of central,local governments and other behavioral actors.However,in the post-four-trillion times,the central government and local government＇s action targets become divergent.With the gradual dissipation of the institutional support from the political level,the local governments＇ economic interests can hardly support the development of the land finance.

关 键 词：土地财政 经济分权 中央与地方关系 

分 类 号：F812.2[经济管理—财政学]