土地财政的形成机理及其化解对策研究

发布时间：2018-03-22 11:46

  本文选题：土地财政　切入点：形成机理　出处：《广西大学》2015年硕士论文　论文类型：学位论文

【摘要】：近年来,我国土地财政现象成为最热门的话题之一。土地财政的迅速发展一方面为地方政府解决财政资金缺口提供有效手段,为经济提速和社会基础设施建设做出一定贡献,另一方面又给地方财政和金融带来巨大风险,影响了社会经济的健康发展。我国学者对土地财政进行了大量研究,已经取得了大量研究成果。然而,目前关于土地财政的研究文献中,对于其形成机理的分析还缺乏足够的系统性和完整性,对土地财政的影响理解不够深刻,对土地财政的化解对策研究也就不够完善。因此,本文首先从收入和支出两个方面对土地财政的内涵做出阐释,明确了土地财政的涵盖范围,同时确定了本文的分析对象。再针对我国土地财政的特殊性,描述了在我国土地财政所表现出的特殊形式,总结了土地财政对我国社会经济发展所产生的各种影响,分析了土地财政不可持续性的原因。然后,本文分析了分税制对地方财政造成的影响,论述了现行土地征收、补偿等相关制度存在的缺陷,探讨了目前政绩考核制度对政府行为的影响,总结了目前政府通过土地进行抵押贷款的融资模式。通过以上分析,分别归纳了土地财政的形成机理。最后本文针对土地财政的现状、影响和形成机理,结合国内实际和国外相关经验,提出化解土地财政的对策,并根据化解对策提出一系列具体的政策建议。
[Abstract]:In recent years, the phenomenon of land finance has become one of the hottest topics in our country. On the one hand, the rapid development of land finance provides an effective means for local governments to solve the financing gap, and contributes to the acceleration of the economy and the construction of social infrastructure. On the other hand, it brings great risks to local finance and finance, and affects the healthy development of social economy. Chinese scholars have made a great deal of research on land finance, and have made a lot of research results. However, In the current research literature on land finance, the analysis of its formation mechanism is lack of systematicness and integrality, the understanding of the influence of land finance is not deep enough, and the research on countermeasures of land finance is not perfect. In this paper, the connotation of land finance is explained from two aspects of income and expenditure, the scope of land finance is defined, and the object of this paper is determined. Then, aiming at the particularity of land finance in our country, This paper describes the special forms of land finance in China, summarizes the various influences of land finance on the social and economic development of our country, and analyzes the reasons for the unsustainable land finance. This paper analyzes the influence of the tax distribution system on local finance, discusses the defects of the current land expropriation and compensation systems, and probes into the influence of the current performance assessment system on the government's behavior. This paper summarizes the current financing mode of land mortgage loan by the government. Through the above analysis, the formation mechanism of land finance is summarized respectively. Finally, this paper aims at the present situation, influence and formation mechanism of land finance. Based on the domestic and foreign experience, the paper puts forward some countermeasures to resolve the land finance, and puts forward a series of concrete policy suggestions according to the countermeasures.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F301.3;F812.4
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本文编号：1648506