中国土地财政研究综述

[中文摘要] 受政策导向而不是问题导向的影响，中国土地财政研究有一个从否定到肯定再到否定的过程。在土地财政发展初期，土地财政被视为不得已而选择的分税制改革结果。在土地财政发展的繁荣时期，土地财政虽然有利有弊，但已经被视为中国经济增长不可或缺的制度安排。中共19大后，由于土地财政的后遗症突出，特别是城镇住房问题恶化，土地财政研究进入基本被否定的阶段。中国学术研究应该坚持实践是检验真理的唯一标准，坚持实事求是，坚持科学研究为老百姓服务。

[关键词] 土地财政;分税制;经济增长

作者简介：顾书桂（1970.5- ），男，汉族，江苏姜堰人，上海社会科学院应用经济研究所副研究员，经济学博士。主要研究方向：金融学、城市经济学与政治经济学。通信地址：上海市淮海中路622弄7号上海社科院应用所，邮政编码200020。单位电话021-33165222，手机13681869061;电子信箱gusuyigui@sina.com。

Summary of Chinese land finance research

Gu Shu-gui

（Shanghai Academy of Social Science， Institute of Applied Economy， 200020）

Abstract： Because of not question guidance but policy guidance Chinese land finance research experiences a process of from negation to acceptance then to deny again. First land finance is regarded as a forced choice of tax sharing system reform. During the period of land finance prosperity land finance is considered an indispensable system for Chinese economy growth even though it is good and bad. At last after Chinese Communist Party 19^th Congress， because the sequelae of land finance is very serious， especially urban housing problem worsen， land finance is basically denied in its research. Chinese academic research should stick to seek truth from facts， serve civilians， that practice is the sole standard to test truth.

Key words： land finance; tax sharing system; economy growth

中國土地财政研究综述

顾书桂

（上海社会科学院 应用经济研究所，上海200020）

[摘要] 受政策导向而不是问题导向的影响，中国土地财政研究有一个从否定到肯定再到否定的过程。在土地财政发展初期，土地财政被视为不得已而选择的分税制改革结果。在土地财政发展的繁荣时期，土地财政虽然有利有弊，但已经被视为中国经济增长不可或缺的制度安排。中共19大后，由于土地财政的后遗症突出，特别是城镇住房问题恶化，土地财政研究进入基本被否定的阶段。中国学术研究应该坚持实践是检验真理的唯一标准，坚持实事求是，坚持科学研究为老百姓服务。

[关键词] 土地财政;分税制;经济增长

Summary of Chinese land finance research

Gu Shu-gui

（Shanghai Academy of Social Science， Institute of Applied Economy， 200020）

Abstract： Because of not question guidance but policy guidance Chinese land finance research experiences a process of from negation to acceptance then to deny again. First land finance is regarded as a forced choice of tax sharing system reform. During the period of land finance prosperity land finance is considered an indispensable system for Chinese economy growth even though it is good and bad. At last after Chinese Communist Party 19^th Congress， because the sequelae of land finance is very serious， especially urban housing problem worsen， land finance is basically denied in its research. Chinese academic research should stick to seek truth from facts， serve civilians， that practice is the sole standard to test truth.

推荐访问： 中国 综述 财政 土地 研究

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