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文章通过解释当前财政分权的含义及具体内容,认为财政分权加剧了地方财政收支的不平衡,并导致土地财政问题。数据分析表明:土地财政在地方财政中具有重要的地位并承担着重要的社会功能,从而导致地方政府对其高度依赖,并引发违法用地、贪污腐败、金融风险增加等一系列负面效应。最后,文章提出加强财政收支及转移支付的合理性和均衡性,调整财政收入体系并严控金融风险,扩大地方政府税收来源等建议。
By explaining the meaning and specific content of the current fiscal decentralization, the article thinks that fiscal decentralization aggravates the unbalance of local fiscal revenue and expenditure and leads to the financial problem of land. Data analysis shows that land finance plays an important role in local finance and undertakes important social functions, resulting in a high degree of dependence on local governments and triggering a series of negative effects such as illegal land use, corruption and financial risks. Finally, the article puts forward some suggestions, such as strengthening the rationality and balance of fiscal revenue and expenditure and transfer payments, adjusting the fiscal revenue system, controlling financial risks and expanding the tax sources of local governments.