CAJ | 학술논문

土地财政产生的根本原因在于1994年实行的分税制改革和地方官员晋升考核体系的影响。基于此，可在委托－－代理的理论框架下，提出包含分税制改革影响和官员晋升锦标赛的分析模型。模型分析结果表明，上述两者的共同作用导致了目前我国地方政府土地财政格局的形成。同时，该模型还可解释中央政府试图通过转移支付政策减少地方政府对土地财政依赖程度的努力为什么会失效。本研究有助于促使地方政府土地融资走上更加理性和规范的道路。
토지재정산생적근본원인재우1994년실행적분세제개혁화지방관원진승고핵체계적영향。기우차，가재위탁－－대리적이론광가하，제출포함분세제개혁영향화관원진승금표새적분석모형。모형분석결과표명，상술량자적공동작용도치료목전아국지방정부토지재정격국적형성。동시，해모형환가해석중앙정부시도통과전이지부정책감소지방정부대토지재정의뢰정도적노력위십요회실효。본연구유조우촉사지방정부토지융자주상경가이성화규범적도로。
As a result of the rational choice of the local government ,“land finance” is rooted in the tax re-form implemented in 1994 and the promotion_assessment system of local officials .This study proposes an analytic model of the impact of the tax reform and the promotion_assessment policy within the framework of the Principal_agent Theory .Results prove that the formation of the local government ’s land finance is a consequence of two factors .The analysis also explains why the central government failed to reduce the local governments’ financial dependence on the land with the policy of payment transfer .The research is theo-retically and practically significant for the local governments to develop a more rational and standardized land financing policy .