本文關(guān)鍵詞：地方土地財(cái)政轉(zhuǎn)型、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與土地出讓制度變革，由筆耕文化傳播整理發(fā)布。

地方土地財(cái)政轉(zhuǎn)型、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與土地出讓制度變革

Land Finance Restructuring, Local Industrial Structure Optimization and Land Transfer System Reform

[1]

SUN Ke-jing （The Research Centre for Dongbei University of Finance and Economics, Local Public Financial, Dalian, Laonning, 116025, China）

東北財(cái)經(jīng)大學(xué)地方財(cái)政研究中心,遼寧大連116025

文章摘要：進(jìn)入21世紀(jì)以來(lái)，，土地出讓制度的市場(chǎng)化改革既有效刺激了我國(guó)地方經(jīng)濟(jì)的高速增長(zhǎng)，也逐漸引發(fā)了“土地財(cái)政”、“房地產(chǎn)依賴”等威脅到地方經(jīng)濟(jì)社會(huì)科學(xué)、健康發(fā)展的負(fù)面效應(yīng)。針對(duì)以上問(wèn)題的解決，現(xiàn)有文獻(xiàn)多集中于財(cái)政體制改革深化、房地產(chǎn)政策調(diào)整和土地出讓方式與稅收制度創(chuàng)新等方面的研究，但缺乏系統(tǒng)性的實(shí)證分析與佐證。本文采用2000～2010年中國(guó)省級(jí)面板數(shù)據(jù)，構(gòu)建由地方財(cái)政土地依存度、地方產(chǎn)業(yè)結(jié)構(gòu)、地方財(cái)政收支缺口、地方債務(wù)增長(zhǎng)四個(gè)內(nèi)生變量組成的聯(lián)立方程，展開對(duì)彼此間關(guān)系的檢驗(yàn)與估計(jì)。研究結(jié)果表明，現(xiàn)行財(cái)政體制并非是引發(fā)地方土地財(cái)政與產(chǎn)業(yè)結(jié)構(gòu)失調(diào)問(wèn)題的核心要素，而城鎮(zhèn)化發(fā)展規(guī)律則是主因。同時(shí)，房地產(chǎn)行業(yè)的擴(kuò)張是縮小地方財(cái)政缺口的重要力量。地方財(cái)政的土地依賴與房地產(chǎn)投資倚重都促進(jìn)了地方債務(wù)的增長(zhǎng)，而債務(wù)增長(zhǎng)本身已超越土地資源的稀缺性。根據(jù)研究結(jié)論，本文指出，只有從法律層面到實(shí)踐機(jī)制全方位的土地出讓制度變革，并輔之以地方財(cái)稅管理制度改革和產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化，地方經(jīng)濟(jì)發(fā)展才能真正邁向“后土地財(cái)政”時(shí)代。

Abstr：In the 21st century, effective market-oriented reform of the land transfer system has stimulated the rapid growth of the local economy. But the reform has some negative effects on the healthy development of the local economic and social sciences, such as ＂land finance＂,＂ real estate dependency＂, etc. In order to solve the above problems, most scholars concentrated on the researches of the financial system reform, the real estate policy adjustment, the land transfer and the tax system innovation. As most of the documents pointed out, the practice fact of gathering of the property rights and the delegation of expenditure responsibilities, caused by the tax-sharing system, is one of the original causes of land finance. However, the policy makers are always stuck in this dilemma in the game among the real estate developer, banking system and the government, Although many scholars have already noticed the land transfer system and local tax system will become the key in solving the tough nut, the research perspective is always limited to their own area. It is lack of inherently systematic empirical analysis and evidence relat- ed to the way of local growth and sustainable development. In this essay, it quotes the 2000 -2010 Chinese provincial panel data, builds simultaneous equations with four endogenous variables, which are the local financial dependence on land, the local industrial structure, the local fiscal revenue and expenditure gap, and the increased local debt, and demonstrates the relations between each other. The index variables involved in simultaneous equation can be divided into local fiscal risk assessment, financial system and local industrial structure in general. Fiscal risk assessment cont

文章關(guān)鍵詞：

Keyword：:land finance local industrial structure land transfer system financial system

課題項(xiàng)目：教育部人文社會(huì)科學(xué)項(xiàng)目“地方財(cái)稅體制優(yōu)化視角下的土地出讓制度變革研究”（12YJC790167）;遼寧省教育廳人文社會(huì)科學(xué)重點(diǎn)研究基地專項(xiàng)項(xiàng)目“新政治經(jīng)濟(jì)學(xué)與中國(guó)公共預(yù)算管理模式革新--地方公共產(chǎn)品有效供給的中國(guó)式底層設(shè)計(jì)”（ZJ2013036）;國(guó)家社會(huì)科學(xué)基金項(xiàng)目“土地財(cái)政轉(zhuǎn)型視角下的地方財(cái)政體制優(yōu)化研究”（11CJY089）.

作者信息：會(huì)員可見

  本文關(guān)鍵詞：地方土地財(cái)政轉(zhuǎn)型、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化與土地出讓制度變革，由筆耕文化傳播整理發(fā)布。