体制、资金量、保障能力与土地财政新路找寻  

System, Amount of Money, and Exploring New Road of Land Finance

作　　者：彭健[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《改革》2012年第11期41-46,共6页Reform

基　　金：国家社会科学基金项目"土地财政转型视角下的地方财政体制优化研究"(批准号:11CJY089)

摘　　要：现有以土地出让收入为支柱财源的土地财政模式有力地推动了我国城镇化进程,但由于土地的稀缺性和不可再生性,现有土地财政模式从长期看不具有可持续性。在城镇化加速的背景下,为保障未来城镇化发展的巨额资金需求,应积极推进现有土地财政模式的及时转型。优化地方财政体制安排,切实提高地方财政保障能力是土地财政模式转型的关键所在。The current land finance model, with the land transfer fee as the major source of the sub-national fiscal revenue, has given strong impetus to China＇s economic development and urbanization progress. However, due to the scarcity and non-renew ability of the land; the current land finance model will not be sustainable in the long run. Given the accelerated urbanization progress, the current land finance model is advised to be transformed as soon as possible in order to meet the demand for huge sum of finance in future urbanization. The key of the land finance mode/ transformation is to optimize the sub-national fiscal system and improve effectively the fiscal spending capacity of the local governments.

关 键 词：宏观经济 土地财政 地方财政体制 转移支付 

分 类 号：F812.2[经济管理—财政学]