土地财政空间集群差异对地方财政收支差距职能影响研究——基于区域聚类、主成分分析以及GMM分析方法  

Study on Influences of Different Spatial Cluster of Land Finance on Local Financial Revenue——Based on Regional Cluster,Principal Component and GMM Analysis Method

作　　者：汤旖璆[1] 

机构地区：[1]贵州财经大学经济学院,贵州贵阳550025

出　　处：《经济经纬》2017年第1期147-152,共6页Economic Survey

摘　　要：笔者利用2002年~2011年全国省域土地出让收入数据,使用聚类分析法、主成分分析法以及GMM分析方法,研究土地财政对不同区域集群地方财政收支差距的影响,并进行政策评价。研究发现,从整体上我国不同区域的土地财政发展状况大致可分为四个阶段,即后土地财政阶段、土地财政旺盛阶段、土地财政较为旺盛阶段以及土地财政发展阶段。对处于土地财政不同发展阶段的区域而言,土地财政对地方财政收支差距有不同的影响。因此,笔者提出优化土地税收结构、深化分税制改革、改革政绩考核体制等政策建议。In this paper, we use the data of thirty - one provinces＇ （ autonomous regions, municipalities directly under the central government） land assignment income from 2002 to 2011 to research influences of different development stages of land finance on local financial revenue and expenditure gap by using cluster, principal component and GMM analysis methods, and make some policy evaluations. Through the study we find that different regions in China can be roughly classified into four stages according to land financial development situations： ＂post land finance stage＂, ＂land finance vigorous stage＂, ＂land finance relatively vigorous stage＂ and ＂land finance development stage＂. Specifically, in terms of zones in different land finance development stages, land finance plays different roles in local financial revenue and expenditure gap. Hence, we make recommendations to optimize land tax structure, deepen the reform of tax system and reform achievement evaluation system.

关 键 词：土地财政 区域集群 地方财政 收支差距 

分 类 号：F812[经济管理—财政学]