本文選題：土地財(cái)政　切入點(diǎn)：形成機(jī)理　出處：《廣西大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái),我國(guó)土地財(cái)政現(xiàn)象成為最熱門的話題之一。土地財(cái)政的迅速發(fā)展一方面為地方政府解決財(cái)政資金缺口提供有效手段,為經(jīng)濟(jì)提速和社會(huì)基礎(chǔ)設(shè)施建設(shè)做出一定貢獻(xiàn),另一方面又給地方財(cái)政和金融帶來(lái)巨大風(fēng)險(xiǎn),影響了社會(huì)經(jīng)濟(jì)的健康發(fā)展。我國(guó)學(xué)者對(duì)土地財(cái)政進(jìn)行了大量研究,已經(jīng)取得了大量研究成果。然而,目前關(guān)于土地財(cái)政的研究文獻(xiàn)中,對(duì)于其形成機(jī)理的分析還缺乏足夠的系統(tǒng)性和完整性,對(duì)土地財(cái)政的影響理解不夠深刻,對(duì)土地財(cái)政的化解對(duì)策研究也就不夠完善。因此,本文首先從收入和支出兩個(gè)方面對(duì)土地財(cái)政的內(nèi)涵做出闡釋,明確了土地財(cái)政的涵蓋范圍,同時(shí)確定了本文的分析對(duì)象。再針對(duì)我國(guó)土地財(cái)政的特殊性,描述了在我國(guó)土地財(cái)政所表現(xiàn)出的特殊形式,總結(jié)了土地財(cái)政對(duì)我國(guó)社會(huì)經(jīng)濟(jì)發(fā)展所產(chǎn)生的各種影響,分析了土地財(cái)政不可持續(xù)性的原因。然后,本文分析了分稅制對(duì)地方財(cái)政造成的影響,論述了現(xiàn)行土地征收、補(bǔ)償?shù)认嚓P(guān)制度存在的缺陷,探討了目前政績(jī)考核制度對(duì)政府行為的影響,總結(jié)了目前政府通過土地進(jìn)行抵押貸款的融資模式。通過以上分析,分別歸納了土地財(cái)政的形成機(jī)理。最后本文針對(duì)土地財(cái)政的現(xiàn)狀、影響和形成機(jī)理,結(jié)合國(guó)內(nèi)實(shí)際和國(guó)外相關(guān)經(jīng)驗(yàn),提出化解土地財(cái)政的對(duì)策,并根據(jù)化解對(duì)策提出一系列具體的政策建議。
[Abstract]:In recent years, the phenomenon of land finance has become one of the hottest topics in our country. On the one hand, the rapid development of land finance provides an effective means for local governments to solve the financing gap, and contributes to the acceleration of the economy and the construction of social infrastructure. On the other hand, it brings great risks to local finance and finance, and affects the healthy development of social economy. Chinese scholars have made a great deal of research on land finance, and have made a lot of research results. However, In the current research literature on land finance, the analysis of its formation mechanism is lack of systematicness and integrality, the understanding of the influence of land finance is not deep enough, and the research on countermeasures of land finance is not perfect. In this paper, the connotation of land finance is explained from two aspects of income and expenditure, the scope of land finance is defined, and the object of this paper is determined. Then, aiming at the particularity of land finance in our country, This paper describes the special forms of land finance in China, summarizes the various influences of land finance on the social and economic development of our country, and analyzes the reasons for the unsustainable land finance. This paper analyzes the influence of the tax distribution system on local finance, discusses the defects of the current land expropriation and compensation systems, and probes into the influence of the current performance assessment system on the government's behavior. This paper summarizes the current financing mode of land mortgage loan by the government. Through the above analysis, the formation mechanism of land finance is summarized respectively. Finally, this paper aims at the present situation, influence and formation mechanism of land finance. Based on the domestic and foreign experience, the paper puts forward some countermeasures to resolve the land finance, and puts forward a series of concrete policy suggestions according to the countermeasures.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F301.3;F812.4
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本文編號(hào)：1648506