财经论丛

• 财政与税务 • 上一篇    下一篇

经济增长、制度环境对地方政府土地财政依赖的影响机理

黄静1,2,吴群1,王健1   

  1. 1.南京农业大学公共管理学院,江苏 南京 210095;
    2.新疆农业大学管理学院,新疆 乌鲁木齐 830052
  • 收稿日期:2017-01-04 出版日期:2017-12-10 发布日期:2017-12-10
  • 作者简介:黄静(1986-),女,新疆乌鲁木齐人,南京农业大学公共管理学院博士生,新疆农业大学管理学院讲师;吴群(1964-),男,江苏兴化人,南京农业大学公共管理学院教授;王健(1989-),男,河北玉田人,南京农业大学公共管理学院博士生。
  • 基金资助:

    国家自然科学基金重点项目(71673140)

The Influence Mechanism of Economic Growth and System Environment on Local Government Land Finance Dependence

HUANG Jing1,2, WU Qun1, WANG Jian1   

  1. 1.School of Public Administration, Nanjing Agricultural University, Nanjing 210095, China;
    2.School of Management, Xinjiang Agricultural University, Urumqi 830052, China
  • Received:2017-01-04 Online:2017-12-10 Published:2017-12-10

摘要: 明确地方政府土地财政依赖的影响机理,有利于缓解当前地方政府高度依赖土地财政的现状。本文从经济增长和制度环境双重角度构建影响地方政府土地财政依赖的分析框架,并采用2000~2013年我国省级数据构建动态面板模型进行实证检验。研究结果显示:地方政府对土地财政的依赖在短期内具有激励作用与惯性特征,长期具有收敛趋势。土地财政产生于工业化与城市化进程之中,经济增长对地方政府土地财政依赖具有显著促进作用。分税制改革背景下,财权与事权的不对等程度是地方政府依赖土地财政的前提,土地出让制度市场化改革、地方政府竞争、房地产业支柱型产业定位政策对地方政府土地财政依赖有显著促进作用。其中,滞后一期财事权不对等程度对当期地方政府土地财政依赖具有负向影响,由此反映出分税制改革对地方政府土地财政具有显著的促进作用。在地方政府竞争中,招商引资的竞争方式在短期内对地方土地财政依赖度的影响尚不显著,但通过基础设施建设的竞争愈激烈,地方政府愈加依赖土地财政。

关键词: 土地财政依赖, 经济增长, 制度环境

Abstract: To make clear the impact mechanism of local government's dependence on land finance is conducive to ease the high degree of land finance dependence of local governments. Using China's provincial panel data through 2000-2013, this paper constructs and empirically analyzes the framework of the impact mechanism of local government's dependence on land finance from the perspective of economic growth and system environment. The research results show that the local government's dependence on land finance has the characteristics of incentive and inertia in the short term, and has a trend of convergence in the long run. Economic growth has a significant role in promoting local governments'dependence on land finance. Under the background of reform of the tax system, the degree of inequality between finance and property is a prerequisite for local governments' denpendence on land finance. The reform of land transfer system, local government competition and the pillar industry positioning of real estate promote local governments' dependence on land finance. In addition, the local tax system reform and the competition among local governments have significant negative effects on land finance dependence. In local government competition, though the mode of investment promotion and capital introduction in competition do not have significant impact on local givernments' de[endence on land finance in the short term, the construction of infrastructure in the fierce competition makes local governments increasing depend on land finance.

Key words: Land Finance Dependence, Economic Growth, System Environment

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