划拨土地与土地财政互馈关系及优化路径研究  

Research on the Linkage Relationship and Optimization Path between Land Allocation and Land Finance

作　　者：王玉波[1] 张默 WANG Yubo;ZHANG Mo(Northeastern University,Shenyang 110169,Liaoning,China)

机构地区：[1]东北大学,辽宁沈阳110169

出　　处：《东北农业大学学报(社会科学版)》2024年第6期1-13,共13页Journal of Northeast Agricultural University:Social Science Edition

基　　金：国家自然科学基金面上项目“土地财政要素供给与城市用地规模增长联动绩效时空演化及调控研究”(42071248);辽宁省社会科学规划基金重点学科建设项目“区域差别化的辽宁省土地财政替代供地与融资模式研究”(L22ZD057);中央高校基本科研业务费资助项目“土地财政模式生态成本省际差异及调控路径研究”(N2314008)。

摘　　要：划拨土地与土地财政功能互补、密不可分。划拨土地通过承载城市公共产品和服务,引致土地开发需求,为地方政府开展土地财政提供条件,由此产生的财政收入在新一轮经济周期投入划拨土地建设,盘活划拨土地资产,充分实现划拨土地公共价值。基于此互馈关系机理构建评价指标体系并通过熵值法确权,构建PVAR模型分析论证两者内在互馈关系,并运用Kernel密度估计法探究两者关系的总体发展态势。结果表明,我国划拨土地与土地财政互馈绩效总体呈上升趋势,但地方政府政绩导向、忽视供给质量等因素削弱了这一互馈关系效果;部分地区土地财政系统未能高质量运行,造成划拨土地与土地财政互馈绩效的地区差异显著。对此,应转变低效扩张的发展模式,以划拨土地与土地财政联动促进存量更新,同时树立系统化、差异化发展观念,激发互馈内生动力,建成高标准、高效率、高质量、高智能的国土空间治理体系。The allocation of land and the function of land finance are complementary and inseparable.The allocation of land,by carrying urban public products and services,leads to the demand for land development,laying the foundation for local governments to carry out land finance.The fiscal revenue generated from this is invested in the construction of allocated land in the new economic cycle,revitalizing the assets of allocated land,realizing the public value of allocated land.Based on this feedback mechanism,an evaluation index system is constructed and rights are confirmed through the entropy method.A PVAR model is constructed to analyze and demonstrate the inherent feedback relationship between the two,and the Kernel density estimation method is used to explore the overall development trend of their relationship.The results show that the overall performance of the feedback between the allocation of land and land finance in China is on the rise,but there are obvious regional differences;factors such as the performance orientation of local governments and the lack of participation of residents weaken the effect of this feedback relationship,while the improvement of land finance performance can significantly activate the feedback momentum.In response to this,we should change the inefficient expansion development model,promote stock renewal through the linkage of land allocation and land finance,establish a sense of systematic and differentiated development,stimulate the endogenous power of feedback,and build a high-standard,high-efficiency,highquality,and high-intelligence national land space governance system.

关 键 词：土地财政 土地划拨 互馈关系 PVAR模型 

分 类 号：F812[经济管理—财政学] F301.2