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随着社会的发展,我国现代化进程的加快,地方政府所推行的“土地财政”在很大程度上促进了当地经济的快速增长以及财政收入的提高。但是,任何一个实行的政策背后都有可能隐藏着风险,“土地财政”自然如此,如:在发展的过程中,积累了金融风险、粮食安全的风险、消费后投资结构失衡的风险、财政风险、社会矛盾激化的风险等问题,它们的存在严重影响了建设和谐社会与提高国民经济水平的进程。因此,加强现有财政体制改革或完善以及对“税收财政”在地方政府中构建的工作,于地方政府将“土地财政”摆脱而言具有极大的现实意义。
With the development of society, the acceleration of modernization in our country and the promulgation of “land finance” by local governments have promoted the rapid growth of the local economy and the increase of fiscal revenue to a great extent. However, behind any one of the implemented policies is likely to hide the risk, “land finance ” so natural, such as: in the development process, accumulated financial risks, food security risks, the risk of post-consumer investment structure is unbalanced, Financial risks and the risks of intensified social conflicts. Their existence has seriously affected the process of building a harmonious society and raising the national economic level. Therefore, strengthening the reform or improvement of the existing fiscal system and the construction of the “fiscal revenue” in local governments are of great practical significance in the area of local governments’ exchanging “land finance.”