摘要
指出土地财政是近年中国地方经济发展的重要推动力,但同时它也产生了大量的经济、社会问题。认为现有文献主要是从三个方面分析土地财政的成因,即:分税制改革后地方政府的财政压力,地方政府官员的政绩考核体制,中国典型的城乡二元土地制度和土地征用制度。通过文献梳理,探讨进一步研究的一些思路和方向。
The article shows that land finance is an important driving force for China＇s local economic development in recent years. However, it also produces a large number of economic and social problems.Exiting literature analyzes the causes of land finance mainly from three aspects： First, local government＇s financial pressure after tax-sharing system reforming; Second, the achievement＇s evaluation system of local government officials; Third, China＇s typical urban and rural land institution and the institution of land requisition. Based on the exiting literature,this paper makes a literature review from these three aspects, and points out several possible directions for further related research.
出处
《莆田学院学报》
2015年第6期46-50,61,共6页
Journal of putian University
基金
福建省中青年教师教育科研项目(JAS150519)
莆田学院科研项目(2014050)
关键词
土地财政
财政压力
政绩考核体制
土地制度
land finance
financial pressure
achievement＇s evaluation system
land institution
