土地财政研究述评、启示及展望

梳理近年以“土地财政”为题的学术文献，以土地财政成因、正负影响、区域差异及改革转型为主线进行综述与评价。现有研究阐述分税制、政绩评价体系、农地产权及征收补偿制度、经济社会发展背景与土地产权“央地”政府“委托-代理”关系是土地财政形成动因。土地财政负影响主要有扭曲城镇化发展、降低公共品供给与经济增长质量、加剧环境污染、潜藏金融风险并激发地方政府破坏式行为策略；正向影响主要是推动城镇化进程与经济增长。区域差异方面多数是将全国土地财政情况划分为东部、中部、西部。改革转型主要是从成因入手构建政策方案。借鉴国外土地财税研究经验，展望未来土地财政研究方向包括：（1）在城镇化与工业化经济社会背景下系统分析形成动因作用机理及定量关系；（2）替代融资机制及风险规避方案；（3）驱动农村建设用地入市作用机理及调控政策；（4）地市为单元的区域差异及转型政策；（5）“后土地财政时期”经济社会发展特征及转型方案。

Literature Review of Land Finance: Enlightening and Future Research Trend Forecasting

To clarify literatures about land finance, this literature review submits and evaluates current articles from the following aspects: causes of land finance, positive and negative infects, regional disparity and reform pattern. Causes of land finance include revenue sharing scheme, rural land ownership, acquisition and compensation institute, social-economic background and agent relationship between central and local governments. Negative impacts of land finance mainly include distorting urbanization development, reducing supply of public goods, economy development quantity, aggravating environment pollution, potential financial risks and simulating disruptive behavior of local governments. Positive impacts mainly include prompting urbanization and economic development. Regional disparities are mainly cluster into three parts: northern part, central part and eastern part. Countermeasures proposed according to land finance causes are main focus points of reform research. Consulting international land finance research, future researches about land finance in China should include: systematically analyzing driving forces and their quality relationship; finance substituting mechanism and risk-avoiding plan; driving mechanism and regulation policy for marketing of rural construction land; analysis about regional disparity and transformation policies at city level; social-economic development characters and transformation plan for post land finance period.