从土地财政向公共财政的制度嬗变

分税制以来的财税体制决定了地方政府倚重土地财政的运行模式，推动了上一轮经济持续走高，但导致了土地资源的浪费和房地产泡沫，也存在着巨大的财政风险、金融风险，并不是一种科学发展的模式。应该按照公共财政的特质要求理清土地财政的制度调整思路：建立健全统一的、稳定的财政收入制度：调整优化财政的公共支出结构；建立健全科学化、法治化的财政管理体系；构建公开、民主的财政决策制度，以此促成土地财政向与社会主义市场经济发展相适应的公共财政体系的嬗变。

The System Change from Land-based Finance to Public Finance

The finance and tax system that has decided the land-based finance operation mode which the local governments highly depends on since the system of tax distribution taken effect, and promote the last economic growth continuously goes up that results land resources waste and real estate bubbles and big finance risks, which is not a scientific development mode. It is necessary to adjust the thinking of land-based finance system in accordance with the characteristic of public finance： establish and perfect a unite, stable fiscal revenue system, adjust and optimize public expenditure, build and perfect a scientific and legalized financial management system, construct an open, democratic financial decision-making system, which are the measures to stimulate the system change from land-based finance to the public finance that fits for socialism market economy development.