| 分税制改革、政绩考核与土地财政——基于A省的经验数据 |
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| 引用本文： | 欧阳雷,王浩,郭传辉. 分税制改革、政绩考核与土地财政——基于A省的经验数据[J]. 西安财经学院学报, 2012, 25(5): 67-72 |
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| 作者姓名： | 欧阳雷 王浩 郭传辉 |
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| 作者单位： | 1. 中国人民银行无锡市中心支行,江苏无锡,214031
2. 中国人民银行南京分行,江苏南京,210002 |
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| 摘 要： | 近几年来，地方政府为缓解地方财政困难倾向于选择土地财政发展模式，在中国式的财政分权体制和地方竞争体制双重背景下，这种现象愈演愈烈。文章试图构建一个解释地方政府选择土地财政的三因素理论框架，从理论上阐述三者共同激励了地方政府实施土地财政的行为策略。通过对A省12个地级市面板数据的实证检验发现，中国式的财政分权体制激励了地方政府追求预算外财政收益，地方竞争体制进一步驱动了地方政府采取积极的土地财政策略。
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| 关 键 词： | 分税制改革 政绩考核 土地出让制度 土地财政 |
Tax Sharing Reform, Achievement Assessment and Land Finance --Based on the Empirical Data of Province A |
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| OU YANG Lei,WANG Hao,GUO Chuan-hui. Tax Sharing Reform, Achievement Assessment and Land Finance --Based on the Empirical Data of Province A[J]. Journal of Xi‘an Institute of Finance & Economics, 2012, 25(5): 67-72 |
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| Authors: | OU YANG Lei WANG Hao GUO Chuan-hui |
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| Affiliation: | 1.Wuxi Sub-Branch of People’s Bank of China,Wuxi 214031,China; 2.Nanjing Sub-Branch of People’s Bank of China,Nanjing 210002,China) |
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| Abstract: | Recent years,the phenomenon of local governments are based to land finance developed more quickly.Against the dual background of the Chinese system of fiscal power sharing and the local fiscal competition,this paper worked out a three-factors-supported theoretical framework to explain that all the three factors worked together to push the local governments to implement the land finance.An empirical study of panel data from 12 municipal governments of A Province revealed that the Chinese-style fiscal power sharing stimulated the local governments in pursuit of extra-budget fiscal revenue,and the system of local competition provided additional drive for them to adopt active land finance strategies. |
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| Keywords: | tax sharing reform achievement assessment the land transfer system land finance |
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