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"fen shui zhi gai ge " yu tu di cai zheng yi ge wen xian zong shu
Author(s): 
Pages: 61-62
Year: Issue:  20
Journal: Accounting Learning

Keyword:  分税制改革财政分权政治集权土地财政;
Abstract: 1994年的分税制改革,集"财政分权与政治集权"于一身,财政分权形成了财权上收、事权下放、地方财政收支存在巨大缺口的事实;政治集权又促成了各地方官员的"晋升竞标赛",进而促成了地方政府通过经营土地来弥补财政并实现晋升的执政理念,这进一步扩大了土地财政规模.
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