财政分权、地方财政赤字与土地财政——来自中部欠发达地区J省的经验证据

现行的财政支出式分权导致地方财政收支不平衡状况日益严重,而地方政府在收入自主能力受约束的条件下,只能依赖土地财政来缓解地方财政赤字压力。现行的政绩考评体系、预算制度不完善是造成土地财政的重要根源。本文以中部欠发达地区J省为例,验证了地方财政赤字对土地财政的正向影响效应,建议通过完善现行的财政分权体制,赋予地方政府更多的财权,完善预算管理制度、强化预算的归一性,同时构建以人为本、促进科学发展的政绩考评机制来根治土地财政问题。

Fiscal Decentralization,Local Fiscal Deficit and Land Finance:A Case of J Province

The current fiscal decentralization system worsens the local government fiscal deficit.Under the condition of the constrained autonomy in income,local government can only rely on the land finance to alleviate the fiscal deficit.The current performance appraisal system and the imperfect budget system result in land finance.In this paper,we take J province as an example,which is the less-developed areas in central provinces,and verify that the local fiscal deficit plays positive impact on the land finance.Finally,we advise the government to cure the problem of land financial by improving the existing system of fiscal decentralization,giving local governments more financial power,improving the budget management system,enhancing the normalization of the budget,and building a performance evaluation mechanism of people-oriented and promoting the scientific development.