地方财政土地出让金偏好的风险及规避

曹燕萍; 罗娟

地方财政土地出让金偏好的风险及规避

引用本文：曹燕萍,罗娟.地方财政土地出让金偏好的风险及规避[J].财经理论与实践,2012,(2):71-75

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作者	单位
曹燕萍,罗娟	（湖南大学经济与贸易学院，湖南长沙410079)

中文摘要:在现行财政体制和土地制度等多重因素的共同作用下，地方财政土地出让金偏好得以形成，但这种财政收入方式带来了巨大的财政风险和社会风险，破坏了土地资源的可持续利用，建议从完善财政体制和土地出让制度两个方向来逐步降低地方财政土地出让金偏好，规避风险。

中文关键词:地方财政土地出让金财政体制改革财政风险

Avoid the Risk from Local Finance's Preferences for Land Concession Expense

Abstract:Under the common function of multiple factors such as the current financial system and land system，the local finance have the preference for land concession expense. However this way of financial income has brought great financial risk and social risk，and has destroyed the sustainable use of land resource. To proposal reduce the local finance's preference on land concession expense, the reform of public finance system and land transfer system should be carried out.

keywords:Local finance Land concession expense Finance system reform Finance risk

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