城镇化进程中地方财政收入模式扭曲成因挖掘

发布时间：2019-03-14 08:04

【摘要】：城镇化的迅速发展,表现出两个典型特征,一是城市空间规模的外延扩张,二是全社会公共服务需求的大幅提高,文章试图以这两个特征为主线,结合我国土地制度变迁与财政体制的特点,分析并挖掘地方财政收入模式扭曲的外部性成因。得出如下结论:一是在城市空间规模快速扩张的过程中,伴随着我国城乡土地制度的变迁,地方政府所扮演的角色变化使之成为土地增值收益的最大获利者,由此生成地方财政收入模式扭曲的外部制度性根源;二是在全社会公共服务需求大幅提高的情况下,我国中央财政强控制集权的财政体制使地方财政承担了城镇化进程中大部分公共服务供给职责,所形成的地方财政缺口成为了地方财政收入模式扭曲的外部性直接原因。据此提出相关政策建议。
[Abstract]:The rapid development of urbanization shows two typical characteristics, one is the expansion of the scale of urban space, the other is the large-scale increase of the public service demand of the whole society. The article tries to take these two characteristics as the main line. Combined with the changes of land system and the characteristics of financial system in China, this paper analyzes and excavates the external causes of distortion of local fiscal revenue model. The conclusions are as follows: first, in the process of rapid expansion of urban space scale, along with the change of urban and rural land system in China, the role of local government changes to make it become the biggest beneficiary of land value-added income. As a result, the external institutional root of the distortion of the local fiscal revenue model is generated. Second, with the large increase in the demand for public services in the whole society, the central financial system of our country has strongly controlled the centralized financial system so that local finance has assumed the responsibility of providing most of the public services in the process of urbanization. The local fiscal gap is the direct cause of the distortion of the local fiscal revenue model. Based on this, relevant policy recommendations are put forward.
【作者单位】：云南财经大学;
【基金】：教育部哲学社会科学研究重大课题攻关项目“公共财政安全监测预警机制研究”(12JZD031),项目负责人:伏润民
【分类号】：F299.21;F812.41;D922.3

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