本文選題：地方財政 + “土地財政”　； 參考：《東華大學(xué)》2014年碩士論文

【摘要】：近年來,由于“土地財政”不僅引發(fā)高房價,而且造成地方財政的畸形發(fā)展,成為民眾和學(xué)界高度關(guān)注的熱點問題。從2003年開始,我國出臺了一系列房地產(chǎn)調(diào)控措施,然而收效甚微。2013年上半年中央出臺自調(diào)控以來最嚴(yán)厲的措施,依然無法阻擋房地產(chǎn)市場的高溫。經(jīng)過一段短暫的觀望期后,土地市場的熱度仍然不退,各地頻繁出現(xiàn)“地王”,政府通過賣地獲得的收入相應(yīng)增高。根據(jù)全國306個城市的統(tǒng)計,今年上半年,土地交易宗數(shù)約為1.5萬宗,土地出讓金達(dá)到了11300萬億元,同比增長了60%。土地再次成了地方政府的增收主力。“土地財政”帶來的危害不但成為了社會關(guān)注的熱點,而且這種收入模式也明顯是不可持續(xù)的。黨的十八屆三中全會審議通過了《中共中央關(guān)于全面深化改革若干重大問題的決定》。其中,財政制度改革與統(tǒng)籌城鄉(xiāng)改革是此次決議中最為令人關(guān)注的一個部分。這些改革雖然不可能一蹴而就,但最終會帶來房地產(chǎn)業(yè)的革命和“土地財政”的閉幕�！巴恋刎斦焙苡锌赡茉诓痪玫膶斫Y(jié)束它燦爛的生涯。 雖然,客觀情勢的變化終將導(dǎo)致“土地財政”時期的結(jié)束,但在轉(zhuǎn)變政府職能和經(jīng)濟(jì)增長方式的新形勢下,從制度改革和政策推動的角度研究如何更加主動地加快走出“土地財政”的困局、實現(xiàn)地方財政的可持續(xù)發(fā)展,是一個重大的理論和實際問題。 本文立足目前“土地財政”狀態(tài)下我國地方財政發(fā)展的現(xiàn)實情況,分析地方“土地財政”的現(xiàn)狀、出現(xiàn)的問題及轉(zhuǎn)變“土地財政”的路徑,最終提出走出“土地財政”困局后地方財政實現(xiàn)可持續(xù)發(fā)展的建議。文章分以下六個部分：第一部分,介紹本文的研究背景及意義、研究內(nèi)容及方法、研究的難點及創(chuàng)新點等。第二部分,研究“土地財政”的發(fā)展與現(xiàn)狀,介紹“土地財政”的概念內(nèi)涵、形成原因、形成歷程和現(xiàn)實狀況。第三部分,揭示“土地財政”存在的問題,分析“土地財政”蘊含的巨大風(fēng)險以及“土地財政”不可持續(xù)的原因。第四部分是關(guān)于轉(zhuǎn)變“土地財政”的理論基礎(chǔ)。這一部分詳細(xì)介紹財政分權(quán)理論、財政可持續(xù)理論和土地收益分配理論。第五部分,從劃分財權(quán)事權(quán)、改革官員績效考核、完善土地收益分配制度、改革土地相關(guān)稅收等方面,提出地方政府走出“土地財政”困局的政策建議。第六部分,探討走出“土地財政”困局后地方財政可持續(xù)發(fā)展的對策建議,具體從財政收入水平、財政支出結(jié)構(gòu)、財政管理制度和財政體制改革等幾個方面入手,對地方財政可持續(xù)發(fā)展提出建設(shè)性建議。
[Abstract]:In recent years, "land finance" has not only caused high house prices, but also resulted in the abnormal development of local finance, which has become a hot issue that people and academic circles pay close attention to. Since 2003, China has introduced a series of real estate regulation measures, but little has been achieved. In the first half of 2013, the most severe measures since the introduction of regulation and control, the real estate market is still unable to stop the high temperature. After a short wait-and-see period, the heat of the land market has not retreated. In the first half of this year, the number of land transactions was about 15000, and the land transfer fee reached 11300 trillion yuan, an increase of 60 percent over the same period last year, according to statistics from 306 cities across the country. Land has once again become the main source of income for local governments. The harm caused by land finance has not only become the hot spot of social concern, but also the income pattern is obviously unsustainable. The third Plenary session of the 18th CPC Central Committee deliberated and adopted the decision of the CPC Central Committee on several major issues in comprehensively deepening reform. Financial system reform and urban-rural reform is the most important part of this resolution. Although these reforms cannot be accomplished overnight, they will eventually bring about the revolution in real estate and the closing of land finance. Land finance is likely to end its brilliant career in the near future. Although the change of objective situation will eventually lead to the end of the period of "land finance", but under the new situation of changing the government function and the mode of economic growth, From the angle of system reform and policy promotion, it is an important theoretical and practical problem to study how to step out of the dilemma of "land finance" more actively and realize the sustainable development of local finance. Based on the present situation of local finance development in China, this paper analyzes the present situation of local land finance, the existing problems and the ways to change the land finance. Finally, the paper puts forward some suggestions on how to realize the sustainable development of local finance after getting out of the predicament of land finance. The article is divided into six parts: the first part introduces the research background and significance, research content and methods, research difficulties and innovation points. The second part studies the development and present situation of "land finance", introduces the concept connotation, formation reason, formation course and realistic condition of "land finance". The third part reveals the existing problems of "land finance", analyzes the huge risks contained in "land finance" and the reasons why "land finance" is not sustainable. The fourth part is about the theoretical basis of transforming land finance. This part introduces fiscal decentralization theory, fiscal sustainability theory and land income distribution theory in detail. The fifth part, from the division of financial power, the reform of official performance appraisal, the improvement of land income distribution system, the reform of land related taxes and other aspects, put forward the local government out of the "land finance" dilemma policy recommendations. The sixth part discusses the countermeasures and suggestions for the sustainable development of local finance after getting out of the predicament of "land finance", starting with the level of fiscal revenue, the structure of fiscal expenditure, the financial management system and the reform of financial system, etc. Put forward constructive suggestions to the sustainable development of local finance.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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