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Research On Evaluation Index System Of Land Revenue From County And Municipal Government

Posted on:2021-05-16Degree:MasterType:Thesis
Country:ChinaCandidate:Z M TanFull Text:PDF
GTID:2439330611965061Subject:Public administration
Abstract/Summary:PDF Full Text Request
In recent years,benefit from the rising real estate market,the land transaction income of the local government continues to increase.Since the implementation of the tax distribution system in 1994,the land financial revenue gradually become an important source of fiscal revenue of local government in our country.Land finance plays an increasingly important role in financial revenue and expenditure for each local government,it has also played an important role in promoting the local urbanization and industrialization development.With the continuous development of local urbanization,urban construction land is expanding rapidly,local governments are increasingly dependent on land finance,in some way they relied too much on land finance which has resulted in a sharp rise in house prices,the waste of land resource,unreasonable land development,land mortgage financial risks,the local industry development imbalances,excessive exploitation of cultivated land resource,further land expropriation compensation conflicts,further expansion of the gap between rich and poor,the competition comparison of the local government and officials,and other series of negative effects.Land finance has a long history,it does not reduce from beginning to end,but continue to receive the extensive attention of all circles of society.It is of great significance to provide valuable reference for local government to promote local fiscal revenue and the sustainable development of local economy and society through scientific analysis of land fiscal revenue of county and municipal governments.Since the report of the19 th national congress of the CPC put forward the full implementation of performance management,‘a comprehensive performance management' received extensive attention from all circles of life,which makes it become a hot topic of academic study.In recent years,the performance evaluation in the field of fiscal expenditure produced positive results.The academic circles also began in the field of fiscal revenue for the performance evaluation of research,trying to build a scientific system to evaluate the government fiscal revenue to promote transformation and upgrading of the government better and faster.Based on the existing research results,this paper use scientific methods to construct a set of performance evaluation index system of land fiscal revenue of county and municipal governments,and mainly studies and analyzes the existing land finance and fiscal expenditure performance evaluation index system through literature research.This paper also discusses the main factors that affect the performance of land fiscal revenue of county and municipal governments.It aims to studies the performance evaluation index system of fiscal expenditure and income,and construct a framework of the index system and the performance evaluationindex system of county-level and city-level land fiscal revenue,based on the analysis results of land finance.By means of questionnaire survey,in-depth interview,analytic hierarchy process and other methods,index selection and weight analysis are carried out to construct a set of index system for performance evaluation of land fiscal revenue of county and municipal local governments,aiming to provide reference for further research and practice of land fiscal revenue performance evaluation of county and municipal local governments.
Keywords/Search Tags:land financial revenue, financial performance evaluation, index system, analytic hierarchy process
PDF Full Text Request
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