中文摘要：

城市化快速推进、农村集体建设用地流转受限和地方土地财政依赖症等问题凸显并引发了一系列的社会经济问题。从农村集体建设用地流转的背景和演变、农村集体建设用地流转的必要性和重要性、农村集体建设用地入市对土地财政的影响三方面展开论证。结果表明：农村集体建设用地入市可能会造成地方政府土地财政的失衡;集体建设用地入市流转后城市土地供给量增加,土地价格下降,地方政府获取的土地收入减少,有利于促进政府职能的转变和土地收益分配机制的改进,但不可能一次性消除土地财政的依赖症状。未来要减少政府的直接干预,强化集体土地产权制度建设;完善我国农村土地征收制度是建设城乡统一建设用地市场的关键;以规划为导向,以法律为后盾来保障城乡统一的建设用地市场运行;建立完善的土地增值税收体系和分配机制。

英文摘要：

With the rapid pace of urbanization, rural collective construction land drawbacks and dependence on local government land financial systems has triggered a series of economic and social problems. Using the current situation of rural collective construction land circulation and demand for rural construction land, this study explores how expectations regarding the land market affect three different areas. The results showed that the rural collective construction land market may lead to local fiscal imbalances, increase in urban land supply, fall in land price, and reductions in the income of local government as they seek to obtain land. Government functions must be transformed in order to improve land income distribution mechanisms, but this can＇t be a one-time elimination of land finance withdrawal symptoms. And according to the effect to reduce the direct intervention of the government, strengthen the collective construction land to build property right system; Improving Land Requisition System in rural China is the key to the construction of urban and rural unified construction land market; Planning oriented, take law as the backing to guarantee a unified construction land market operation; Establish and improve the land tax system and distribution mechanism.