CAJ | 학술논문

中国的财政分权改革规范和约束了地方政府预算内财政收支行为，但也形成了“二元财政”格局。即地方政府对预算外收入和土地出让收入的强烈偏好与依赖。本文研究发现，1998～2009年间，地方政府预算内收入占总收入的比重相对较稳定，预算外收入和土地出让收入经历了此消彼长的变化轨迹。经济越发达的地区．对土地出让收入的依赖相对较强；而经济相对落后地区，更多依赖于预算外收入。行政事业单位人员规模较大的地区，对预算外收入和土地出让收入的依赖都较大。同时，预算内财政支出规模、城市化水平和市场化水平等因素对预算外收入和土地出让收入都有实质性的影响。
중국적재정분권개혁규범화약속료지방정부예산내재정수지행위，단야형성료“이원재정”격국。즉지방정부대예산외수입화토지출양수입적강렬편호여의뢰。본문연구발현，1998～2009년간，지방정부예산내수입점총수입적비중상대교은정，예산외수입화토지출양수입경력료차소피장적변화궤적。경제월발체적지구．대토지출양수입적의뢰상대교강；이경제상대락후지구，경다의뢰우예산외수입。행정사업단위인원규모교대적지구，대예산외수입화토지출양수입적의뢰도교대。동시，예산내재정지출규모、성시화수평화시장화수평등인소대예산외수입화토지출양수입도유실질성적영향。
China＇s fiscal decentralization reform standardizes and constraints the local government budget and expenditure behavior. But it also causes a ＂dual finance＂ pattern that the local governments strongly prefer to and depend on extra- budgetary revenue and land transfer income. It is found that, from 1998 to 2009, the proportion of the budget revenue was relatively stable; but the extra-budgetary revenue and land transfer income experienced a shift change. It is also found that the relatively developed provinces depend more on land transfer income; the relatively backward provinces depend more on extra- budgetary revenue~ the administrative institutions staff stimulates the expansion of extra-budgetary revenue and land transfer income; at the same time, the scale of budgetary expenditure, the level of urbanization and the level of market reform also have substantial impact on extra-budgetary revenue and land transfer income.