土地非均衡发展与地方政府事权外溢及横向财政转移制度创新——长三角地区的实证研究

Spatial zoning allocates land resources by the principle of comparative advantage, which provides policy support for China's rapid economic growth and national food security, ecological environment construction. However it also brings imbalance land development. The unbalanced development of land, an important input factor of economic growth, will inevitably lead to unbalanced economic development, which is not conducive to the regional balance development. How to measure the degree of imbalance land development and relieve the degree by institutional innovation of fiscal transfer payment is of significance facing the China’s government and researchers. With the unbalanced development opportunities of farmland as research object, which is the most acute contradiction among all kinds of unbalanced land development, this project will construct measurement models of imbalance land development from multiple perspectives (perspectives of land use structure, rights of revenue and expenditure of land, land input intensity and level of land output) and states (static state and dynamic state), thus achieving a direct quantification of the degree of imbalance land development. And then, we will explore the relationship between imbalance land development and local finance so as to dig the deep reason for the poor effect of cultivated land protection. After evaluating the cultivated land protection effect of existing fiscal transfer payment system which includes planning model and marketing model, we will reform the institution by following the principle of matching revenue with expenditure, which can provide scientific basis for relieving the imbalance land development and balancing the regional development.

国土空间管制依据比较优势原则配置土地资源，为我国经济高速增长和国家粮食安全、生态环境建设提供政策支撑，但由此也带来土地非均衡发展。作为经济增长的重要投入要素——土地的非均衡发展势必导致经济发展非均衡，不利于区域协调发展。如何科学地测算土地发展非均衡度，并通过财政转移制度改革缓解非均衡度，促进区域协调发展是当今政府关注和学术界尚待解决的重要课题。本研究以土地非均衡发展中矛盾最尖锐的农地非农发展受限为研究对象，基于多视角（用地结构、土地财事权、土地投入强度、土地产出水平等视角）、多状态（静态、动态），构建土地发展非均衡度模型，测算土地发展非均衡程度，分析土地非均衡发展与地方财政状况的关联性，揭示耕地保护效果不佳的根本原因，进而在评价现有财政转移制度（计划拨付模式和市场购买模式）耕地保护效应基础上，遵循财事权相匹配原则，探讨财政转移制度创新，为缓解土地发展非均衡度，实现区域协调发展提供科学依据。

国土空间管制依据比较优势原则配置土地资源，为我国经济高速增长和国家粮食安全、生态环境建设提供政策支撑，但由此也带来土地非均衡发展。作为经济增长的重要投入要素——土地的非均衡发展势必导致经济发展非均衡，不利于区域协调发展。本研究以土地非均衡发展中矛盾最尖锐的农地非农发展受限为研究对象，基于多视角（用地结构、土地财事权、土地发展机会、土地发展潜力等视角）构建土地发展非均衡度模型，测算土地发展非均衡程度，分析土地非均衡发展与地方财政状况的关联性，揭示耕地保护效果不佳的根本原因，进而在评价现有财政转移制度耕地保护效应基础上，遵循财事权相匹配原则，探讨财政转移制度创新，为缓解土地发展非均衡度，实现区域协调发展提供科学依据。结果表明，研究区域的土地发展非均衡度较高但逐年下降，且土地发展非均衡度的空间差异显著。国土空间管制下土地非均衡发展对地方财政状况具有显著影响，土地非均衡发展会显著加剧地方财政困难程度。以新增费为载体的横向跨区域财政转移支付制度有助于缓解土地发展非均衡度，促进耕地资源保护，但是其发挥的作用非常有限。基于财事权相匹配视角的优化分配模式下财政转移支付制度绩效显著提高。