“土地财政”问题研究：成因与治理——基于地方政府行为的视角

通过分析导致土地财政产生的制度变迁和政府行为选择,并运用计量经济模型验证理论分析结论的结果表明,地方政府间的＂标尺竞争＂格局、预算内财政压力和软预算约束的制度环境的综合作用是促使地方政府迈向土地财政的背后推力,土地财政的最大风险是危及中国的城市化进程。因此,须重构地方政府竞争体系,转换政绩考核标尺,发展地方主体税种,运用硬化预算约束等措施来＂校正＂地方政府行为选择,并进一步改革土地征收和出让制度,这样方能杜绝土地财政现象。

Research on Land Finance Problem：Causes and Governance——Based on the Behavior of Local Government

This paper analyses the institutional change and the local government behavior,which eventually results in the land finance.Conclusion shows that yardstick competition among the local governments and pressure of budget and soft budget influences the institutional incentives and constraint,which leads the local government to land finance model.Therefore,the model of land finance could endanger the sustainability of urbanization in China.Proposals such as reconstructing the rivaling system,transforming the standards of Performance Evaluation,promoting the prominent taxation of local government and hardening budget constrains have been put up as to correct the local government behavior.Meanwhile,further reform to the institution of land expropriation and land remising is critical to eradicating the phenomenon of land finance.