土地财政的挑战与走向  

作　　者：本刊编辑部(整理) 

机构地区：[1]不详

出　　处：《中国总会计师》2023年第4期22-31,共10页China Chief Financial Officer

摘　　要：曾对中国城市化和工业化发挥过重大作用的土地财政,在新冠疫情的冲击和房地产市场低迷的拖累下,遭遇了严峻的挑战。那么,土地财政的历史背景和成因是怎样的?土地财政对中国经济的贡献有哪些?土地财政面临怎样的挑战?土地财政形势变化对当前的财政收支状况有何影响?Land finance,which has played a major role in China's urbanization and industrialization,has encountered severe challenges under the impact of the COVID-19 and the downturn of the real estate market.So,what is the historical background and causes of land finance?What are the contributions of land finance to the Chinese economy?What challenges does land finance face?What is the impact of changes in the land finance situation on the current fiscal revenue and expenditure situation?

关 键 词：财政收支状况 财政形势 房地产 中国城市化 市场低迷 工业化 历史背景 土地 

分 类 号：F812[经济管理—财政学] F301.2