土地财政与地方公共物品供给结构失衡研究——以武汉市为例
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摘要
1994年的分税制改革造成地方政府财权和事权的不匹配,使得地方政府纷纷陷入财政困境。为了弥补日益扩大的财政收支缺口,近年来,许多地方政府热衷于通过实施土地财政政策,增加预算外财政收入,由此,土地财政逐渐发展为地方政府不可或缺的财政来源。以武汉市为例,结合地方政府的土地财政与公共物品的供给结构进行描述性分析,探讨地方政府日益追求土地财政的背景下公共物品供给结构失衡的原因,并在此基础上提出相应的对策建议。
The 1994 tax-sharing reform caused a mismatch between local government financial power and authority,which caused local governments fall into financial difficulties. In order to make up for the growing fiscal revenue gap,in recent years,many local governments are keen to implement land finance policies to increase extra-budgetary fiscal revenue,therefore,land finance has gradually become an indispensable source of financial resources for local governments. Takes Wuhan as an example,combine with the descriptive analysis of local government's land finance and supply structure of public goods,and explore the reasons for the unbalance of the supply structure of public goods under the background of increasing local government's pursuit of land finance. Based on this,we put forward corresponding Suggestions.
The 1994 tax-sharing reform caused a mismatch between local government financial power and authority,which caused local governments fall into financial difficulties. In order to make up for the growing fiscal revenue gap,in recent years,many local governments are keen to implement land finance policies to increase extra-budgetary fiscal revenue,therefore,land finance has gradually become an indispensable source of financial resources for local governments. Takes Wuhan as an example,combine with the descriptive analysis of local government's land finance and supply structure of public goods,and explore the reasons for the unbalance of the supply structure of public goods under the background of increasing local government's pursuit of land finance. Based on this,we put forward corresponding Suggestions.
引文
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[5]赵永亮,赵德余.分权体制下的民主参与、政府响应程度和公共品供需偏差[J].经济社会体制比较,2012(2):125-134.
[6]丁菊红,邓可斌.政府偏好、公共品供给与转型中的财政分权[J].经济研究,2008(7):78-89.
[7]卢洪友,袁光平,陈思霞,卢盛峰.土地财政根源:“竞争冲动”还是“无奈之举”?——来自中国地市的经验证据[J].经济社会体制比较,2011(1):88-98.
[8]李勇刚,高波,王璟.晋升激励、土地财政与公共教育均等化[J].山西财经大学学报,2012(12):1-9.
[9]左翔,殷醒民.“土地财政”模式与地方公共品供给[J].世界经济文汇,2014(4):88-102.
[2]吴群,李永乐.财政分权、地方政府竞争与土地财政[J].财贸经济,2010(7):51-59.
[3]陈志勇,陈莉莉.财政体制与地方政府财政行为探讨——基于治理“土地财政”的视角[J].中南财经政法大学学报,2009(2):42-46+143.
[4]傅勇.财政分权、政府治理与非经济性公共物品供给[J].经济研究,2010(8):4-15+65.
[5]赵永亮,赵德余.分权体制下的民主参与、政府响应程度和公共品供需偏差[J].经济社会体制比较,2012(2):125-134.
[6]丁菊红,邓可斌.政府偏好、公共品供给与转型中的财政分权[J].经济研究,2008(7):78-89.
[7]卢洪友,袁光平,陈思霞,卢盛峰.土地财政根源:“竞争冲动”还是“无奈之举”?——来自中国地市的经验证据[J].经济社会体制比较,2011(1):88-98.
[8]李勇刚,高波,王璟.晋升激励、土地财政与公共教育均等化[J].山西财经大学学报,2012(12):1-9.
[9]左翔,殷醒民.“土地财政”模式与地方公共品供给[J].世界经济文汇,2014(4):88-102.