财政分权、转移支付与土地财政:基于中国地市级面板数据的实证研究  

Fiscal Decentralization,Transfer Payment and Land Finance:An Empirical Research of Panel Data from Prefecture——Level Cities in China

作　　者：刘佳[1] 吴建南[2,3] 

机构地区：[1]陕西师范大学政治经济学院 [2]上海交通大学国际与公共事务学院 [3]西安交通大学中国地方政府创新研究中心

出　　处：《经济社会体制比较》2015年第3期34-43,共10页Comparative Economic & Social Systems

基　　金：国家自然科学基金项目(项目编号:71173167);教育部人文社会科学研究青年基金项目(项目编号:13YJC630090)

摘　　要：文章采用中国地市级面板数据,实证分析分税制背景下的财政分权与转移支付对土地财政的影响。研究发现,地市级政府支出分权明显高于收入分权,存在财力和事权的不对等。收入分权与土地财政没有显著关系,支出分权与土地财政显著正相关,这说明分税制引致地方政府事权的不断扩大是引发土地财政的主要原因。政府间转移支付与土地财政显著负相关,这说明加大转移支付力度能有效缓解土地财政。上述关系还受到地域的影响,在西部地区影响关系最为显著。This paper empirically examines the relationship between fiscal decentralization, transfer payment and land finance, using panel data from 271 prefecture - level governments in China （2003 - 2009）. It finds that expenditure decentralization has a positive relationship with land - based finance, and revenue decentralization has no insignificant effect on land - based finance. The results show that greater expenditure responsibility of lo- cal governments is one of the root causes of their land - based finance. The paper also concludes transfer pay- ment has a negative relationship with land -based finance. Increasing intergovernmental transfer payments can effectively relieve land - based finance of local governments. Finally, this paper discusses the implications and contributions of the study, and presents future research avenues.

关 键 词：财政分权 转移支付 土地财政 地市级政府 

分 类 号：F812.2[经济管理—财政学]