本文選題：土地財政　切入點：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,我國土地財政現(xiàn)象成為最熱門的話題之一。土地財政的迅速發(fā)展一方面為地方政府解決財政資金缺口提供有效手段,為經(jīng)濟(jì)提速和社會基礎(chǔ)設(shè)施建設(shè)做出一定貢獻(xiàn),另一方面又給地方財政和金融帶來巨大風(fēng)險,影響了社會經(jīng)濟(jì)的健康發(fā)展。我國學(xué)者對土地財政進(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)于土地財政的研究文獻(xiàn)中,對于其形成機(jī)理的分析還缺乏足夠的系統(tǒng)性和完整性,對土地財政的影響理解不夠深刻,對土地財政的化解對策研究也就不夠完善。因此,本文首先從收入和支出兩個方面對土地財政的內(nèi)涵做出闡釋,明確了土地財政的涵蓋范圍,同時確定了本文的分析對象。再針對我國土地財政的特殊性,描述了在我國土地財政所表現(xiàn)出的特殊形式,總結(jié)了土地財政對我國社會經(jīng)濟(jì)發(fā)展所產(chǎn)生的各種影響,分析了土地財政不可持續(xù)性的原因。然后,本文分析了分稅制對地方財政造成的影響,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,探討了目前政績考核制度對政府行為的影響,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,分別歸納了土地財政的形成機(jī)理。最后本文針對土地財政的現(xiàn)狀、影響和形成機(jī)理,結(jié)合國內(nèi)實際和國外相關(guān)經(jīng)驗,提出化解土地財政的對策,并根據(jù)化解對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)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F301.3;F812.4
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本文編號：1648506