CAJ | 학술논문

分税制改革以来，土地财政已经成为地方政府增强财力的重要来源，与土地财政相伴的是地方政府大规模的征地拆迁行为。按照相关规定，地方政府应将一部分土地出让收益用于补助被征地农民的社会保障事业。那么，预算外土地出让收益对被征地农民社会保障事业的补偿是否带动预算内的社会保障支出的增加呢？文章在模型估计及数据整理分析的基础上发现，虽然地方政府土地财政对社会保障支出存在补给效应，即土地财政对社会保障支出具有刺激作用；但由于受地方政府自利性与公共性的影响，土地财政对地方政府社会保障支出的补给效应仍存在诸多问题，未来我国对“土地换保障”的硬性规定势必要进一步明确。
분세제개혁이래，토지재정이경성위지방정부증강재력적중요래원，여토지재정상반적시지방정부대규모적정지탁천행위。안조상관규정，지방정부응장일부분토지출양수익용우보조피정지농민적사회보장사업。나요，예산외토지출양수익대피정지농민사회보장사업적보상시부대동예산내적사회보장지출적증가니？문장재모형고계급수거정리분석적기출상발현，수연지방정부토지재정대사회보장지출존재보급효응，즉토지재정대사회보장지출구유자격작용；단유우수지방정부자리성여공공성적영향，토지재정대지방정부사회보장지출적보급효응잉존재제다문제，미래아국대“토지환보장”적경성규정세필요진일보명학。
Since the tax-sharing reform, land finance has become an important source for local governments to enhance financial power, accompanied by large-scale land appropriation. Accord- ing to relevant provisions, local governments should use a part of land transfer income for social security undertaking as subsidies for peasants with land acquisition. Therefore, do subsidies for social security undertaking for peasants with land acquisition by extrabudgetary land transfer ben- efits lead to the increase in social security expenditures in budget？ Based on model estimation and data analysis, this paper shows that there is the supplementary effect of land finance on social se- curity expenditures of local governments, namely land finance plays the stimulation role in social security expenditures, but owing to the effects of selfishness and public feature of local govern- ments, the supplementary effect of land finance on social security expenditures of local govern- ments still faces many problems, and mandatory further defined in the future. provision concerning land for security should be