走出“土地财政”困局的地方财政可持续发展研究

发布时间：2018-05-14 01:10

本文选题：地方财政 + “土地财政”　；参考：《东华大学》2014年硕士论文

【摘要】：近年来,由于“土地财政”不仅引发高房价,而且造成地方财政的畸形发展,成为民众和学界高度关注的热点问题。从2003年开始,我国出台了一系列房地产调控措施,然而收效甚微。2013年上半年中央出台自调控以来最严厉的措施,依然无法阻挡房地产市场的高温。经过一段短暂的观望期后,土地市场的热度仍然不退,各地频繁出现“地王”,政府通过卖地获得的收入相应增高。根据全国306个城市的统计,今年上半年,土地交易宗数约为1.5万宗,土地出让金达到了11300万亿元,同比增长了60%。土地再次成了地方政府的增收主力。“土地财政”带来的危害不但成为了社会关注的热点,而且这种收入模式也明显是不可持续的。党的十八届三中全会审议通过了《中共中央关于全面深化改革若干重大问题的决定》。其中,财政制度改革与统筹城乡改革是此次决议中最为令人关注的一个部分。这些改革虽然不可能一蹴而就,但最终会带来房地产业的革命和“土地财政”的闭幕。“土地财政”很有可能在不久的将来结束它灿烂的生涯。虽然,客观情势的变化终将导致“土地财政”时期的结束,但在转变政府职能和经济增长方式的新形势下,从制度改革和政策推动的角度研究如何更加主动地加快走出“土地财政”的困局、实现地方财政的可持续发展,是一个重大的理论和实际问题。本文立足目前“土地财政”状态下我国地方财政发展的现实情况,分析地方“土地财政”的现状、出现的问题及转变“土地财政”的路径,最终提出走出“土地财政”困局后地方财政实现可持续发展的建议。文章分以下六个部分：第一部分,介绍本文的研究背景及意义、研究内容及方法、研究的难点及创新点等。第二部分,研究“土地财政”的发展与现状,介绍“土地财政”的概念内涵、形成原因、形成历程和现实状况。第三部分,揭示“土地财政”存在的问题,分析“土地财政”蕴含的巨大风险以及“土地财政”不可持续的原因。第四部分是关于转变“土地财政”的理论基础。这一部分详细介绍财政分权理论、财政可持续理论和土地收益分配理论。第五部分,从划分财权事权、改革官员绩效考核、完善土地收益分配制度、改革土地相关税收等方面,提出地方政府走出“土地财政”困局的政策建议。第六部分,探讨走出“土地财政”困局后地方财政可持续发展的对策建议,具体从财政收入水平、财政支出结构、财政管理制度和财政体制改革等几个方面入手,对地方财政可持续发展提出建设性建议。
[Abstract]:In recent years, "land finance" has not only caused high house prices, but also resulted in the abnormal development of local finance, which has become a hot issue that people and academic circles pay close attention to. Since 2003, China has introduced a series of real estate regulation measures, but little has been achieved. In the first half of 2013, the most severe measures since the introduction of regulation and control, the real estate market is still unable to stop the high temperature. After a short wait-and-see period, the heat of the land market has not retreated. In the first half of this year, the number of land transactions was about 15000, and the land transfer fee reached 11300 trillion yuan, an increase of 60 percent over the same period last year, according to statistics from 306 cities across the country. Land has once again become the main source of income for local governments. The harm caused by land finance has not only become the hot spot of social concern, but also the income pattern is obviously unsustainable. The third Plenary session of the 18th CPC Central Committee deliberated and adopted the decision of the CPC Central Committee on several major issues in comprehensively deepening reform. Financial system reform and urban-rural reform is the most important part of this resolution. Although these reforms cannot be accomplished overnight, they will eventually bring about the revolution in real estate and the closing of land finance. Land finance is likely to end its brilliant career in the near future. Although the change of objective situation will eventually lead to the end of the period of "land finance", but under the new situation of changing the government function and the mode of economic growth, From the angle of system reform and policy promotion, it is an important theoretical and practical problem to study how to step out of the dilemma of "land finance" more actively and realize the sustainable development of local finance. Based on the present situation of local finance development in China, this paper analyzes the present situation of local land finance, the existing problems and the ways to change the land finance. Finally, the paper puts forward some suggestions on how to realize the sustainable development of local finance after getting out of the predicament of land finance. The article is divided into six parts: the first part introduces the research background and significance, research content and methods, research difficulties and innovation points. The second part studies the development and present situation of "land finance", introduces the concept connotation, formation reason, formation course and realistic condition of "land finance". The third part reveals the existing problems of "land finance", analyzes the huge risks contained in "land finance" and the reasons why "land finance" is not sustainable. The fourth part is about the theoretical basis of transforming land finance. This part introduces fiscal decentralization theory, fiscal sustainability theory and land income distribution theory in detail. The fifth part, from the division of financial power, the reform of official performance appraisal, the improvement of land income distribution system, the reform of land related taxes and other aspects, put forward the local government out of the "land finance" dilemma policy recommendations. The sixth part discusses the countermeasures and suggestions for the sustainable development of local finance after getting out of the predicament of "land finance", starting with the level of fiscal revenue, the structure of fiscal expenditure, the financial management system and the reform of financial system, etc. Put forward constructive suggestions to the sustainable development of local finance.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

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