摘要
为了总结土地财政区域差异的基本特征,为深入推进地方财政转型提供参考依据,从土地财政与地方财政收支特征出发,选取评价指标,应用系统聚类分析方法对1999—2014年287个地级市的面板数据进行了分析,结果将样本数据划分为6种集群类型,并分别定义为:土地财政繁荣区、土地财政次繁荣区、土地财政发展区、土地财政萌芽区、土地财政潜力区和非典型土地财政区。总结各个区域土地财政特点发现:土地财政规模大小整体与经济发展水平呈现较强的正相关,各区域之间的差异很大。并不是土地财政规模越大的地方,地方财政对土地财政的依赖度越高,土地财政收入与地方财政依赖度呈现负向关系。总体上土地财政规模越大,土地财政贡献率越高。但也存在例外。最后,围绕地方土地财政依赖度过高以及地方财政收支缺口过大的问题,提出了地方财政转型的政策建议。
In order to summarize the basic characteristics of regional differences in land finance and provide reference for further promoting local fiscal transformation,this paper gave a cluster analysis on the panel data of 287 prefecture-level cities from 1999 to 2014 based on the relevant indicators which could reflect the characteristics of land finance and local fiscal revenue and expenditure.The sample data was finally divided into six cluster types as follows;land finance prosperity zone,land finance sub-prosper zone,land finance development zone,land finance sprouting zone,land financial potential zone and atypical land financial zone.The characteristics of land finance in various regions are showed as follows:The scale of land finance varies greatly from region to region,and the overall scale is positively correlated with the level of economic development.It is not the case that the greater the scale of land finance is,the higher the dependence of local finance on land finance will be.Instead,there's a negative relationship between land fiscal revenue and local financial dependence.In general,the larger the scale of land finance is,the higher contribution rate of land finance will be.But there are exceptions.Finally,in response to the problem of excessive local financial dependence and excessive gaps in local fiscal revenues and expenditures,the policy recommendations for local fiscal transformation are proposed.
作者
唐鹏
郭莉
TANG Peng;GUO Li(School of Public Administration,Sichuan University,Chengdu 610065,China)
出处
《国土资源科技管理》
2019年第1期106-114,共9页
Scientific and Technological Management of Land and Resources
基金
国家社科基金青年项目(15CGL054)
教育部哲学社会科学研究重大课题攻关项目(13JZD014)
四川大学中央高校基本科研业务费项目(skq201614)
关键词
土地财政
区域差异
财政转型
land finance
regional differences
fiscal transformation
