CAJ | 학술논문

借助2002年到2011年全国省际面板分位数估计方法实证研究了地方政府土地财政扩张的新型城镇化诱因。结果表明：（1）新型城镇化过程具备市场化内生的自我生财机制；当前导致地方土地财政高企的主要原因在于地方政府追求就业拉动而采取的税收竞争行为。（2）公共服务与社会保障城乡一体化进程在短期内具有增加地方政府财政支出压力性质，但中长期具备快速提振城镇化质量的“回流效应”。（3）东部地区土地依赖程度较高急需建立适应城镇化发展的土地财政代偿机制，而中西部地区土地财政风险可控可继续实施土地出让金提取反哺城镇化发展的战略思路。
차조2002년도2011년전국성제면판분위수고계방법실증연구료지방정부토지재정확장적신형성진화유인。결과표명：（1）신형성진화과정구비시장화내생적자아생재궤제；당전도치지방토지재정고기적주요원인재우지방정부추구취업랍동이채취적세수경쟁행위。（2）공공복무여사회보장성향일체화진정재단기내구유증가지방정부재정지출압력성질，단중장기구비쾌속제진성진화질량적“회류효응”。（3）동부지구토지의뢰정도교고급수건립괄응성진화발전적토지재정대상궤제，이중서부지구토지재정풍험가공가계속실시토지출양금제취반포성진화발전적전략사로。
This article analysis the new urbanization how to impact local government land finance from 2002 to 2011 used the national inter-provincial panel quantile estimation method. The results show us：（ 1 ） New urbanization has a mechanism of making money in the market endogenous conditions. Currently. The main reason why Land fiscal expansion is that local government to take land tax competition behavior in order to boost employment. （ 2 ） Public services and social securi- ty integration strategy to increase pressure on local government spending in the short term. But in the long term it has expanding demand to boost the quality of urbanization. （ 3 ） Eastern region need to establish land finance compensatory mechanism to adapt the development of urbaniza- tion. Central and western areas can put the land fiscal in the budget fiscal and to nurture the de- velopment of urbanization.