4242 
4458如何缓解城市化与土地资源刚性约束之间的矛盾以及保护土地资源，已经成为中国乃至世界城市化过程中最紧迫的问题。自然资源离任审计制度正是针对当前地方政府受托责任进行监督审核的一种纵向监督机制，对土地资源领域的有效监管以及规范地方政府的行为具有重要作用。文章采用我国284个地级行政区2011−2017年的数据，探讨了自然资源离任审计制度试点情况与城市建设用地价格和面积之间关系，分析了自然资源离任审计制度对土地资源出让行为的影响。研究发现：（1）自然资源离任审计试点地区在政策执行以后，城镇土地价格和面积都出现了明显的降低，意味着自然资源离任审计制度能够在一定程度上影响地方政府的土地管理策略。（2）自然资源离任审计制度通过提升政府治理水平、改变地方竞争目标以及影响环境治理等方面影响了地方政府的土地出让行为，并且能够缓解土地价格扭曲程度。（3）自然资源离任审计制度对地方政府土地出让行为的影响具有异质性，工业用地、住宅用地和交通用地的面积明显下降，而商业用地的面积则明显上升；自然资源离任审计制度对中西部地区和资源型城市的影响更加显著，试点后的土地出让面积明显下降。文章为考察自然资源离任审计制度的政策效果以及中国的土地资源管理政策改革提供了参考。
自然资源离任审计与地方政府土地出让
摘要
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引用本文
杜俊涛, Muhammad Shahbaz, 宋马林. 自然资源离任审计与地方政府土地出让[J]. 财经研究, 2021, 47(5): 153-168.
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