地方政府对土地财政的依赖研究
毕业论文关键词：地方政府；财政收入；土地财政
Abstract
In recent years, the general public concern about the increasing land finance, also contributed to land finance is becoming the focus of a community discussion. Since the reform and opening up, more and more vigorous nationwide urbanization, local governments rely on tax revenues can not meet the original paltry funding needs of urbanization, which is bound to result in shortages on local government finances. Land finances appear not only can make local government revenue, but also can improve the performance of local officials, and therefore dependent on local government finances more and more land. However, the negative impact of excessive dependence on land finance are obvious, and will intensify the contradictions in today's society, hinder the harmonious development of society. Therefore, the local government to effectively eliminate the problem of over-reliance on land finance is imperative to protect the local government has plenty of money to build social infrastructure and enhance better public services. From the study of land in Guangdong Province financial problems, analyze the impact and causes of land finance, international experience, to arrive at effective measures to solve our land fiscal governance problems.
Key words： Local Government；Revenue ；Land Finance
目 录
摘 要 Ⅰ
Abstract Ⅱ
一、绪论 1
（一）研究背景 1
（二）研究意义 1
（三）研究思路及方法 2
二、土地财政构成划分及形式 2
（一）土地财政概念 2
（二）土地财政构成划分 2
（三）土地财政的形式 3
三、广东省土地财政现状分析 3
（一）广东省土地财政与基本经济状况 3
（二）土地财政对广东省的积极影响 5
（三）土地财政对广东省的消极影响 5
四、土地财政的成因及国际经验借鉴 6
（一）土地财政的成因 6
（二）国际经验借鉴 6
五、地方政府过度依赖土地财政改良途径 7
（一）财税体制改革 7
（二）完善土地出让收入制度 7
（三）建立良性的政绩考核制度 8
（四）发行市政债券 8
参考文献 9
致 谢 10
地方政府对土地财政的依赖研究
一、绪论
（一）研究背景
当前房价高企，暴怒拆迁、失地农民的生存和发展这些民生问题不时见诸报端。媒体每每报道这些现象的时候，总是触碰了公众的敏感神经，在反思这些社会现象的成因时，地方政府实施的“土地财政”行为广为诟病，甚至被斥为罪魁祸首。新华社连续6篇对土地财政的批评社论，充分说明了当前土地财政风险的严峻形势。
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