一、背景介绍与研究意义伴随着经济的持续发展、人口的不断增长、工业化水平的不断提高及城市化进程的持续推进,土地资源的价值也急剧上升。地方政府在财权事权不匹配的情况下,倾向于依靠土地筹集财政收入,这一现象被称之为“土地财政”。土地财政因其对经济社会带来的一系列负面作用被广泛批评,如不可持续、威胁粮食安全、加剧购房负担、扩大“寻租”空间等,国内学者对土地财政的研究一开始也主要集中于其危害和治理方面。然而,近年来学者们逐步认识到在经济发展处于特定阶段时,土地财政的出现有其必然性和合理性,应客观看待土地财政,正确发挥其对经济增长的积极作用,如杜雪君等 I. Background introduction and research significance Along with the sustained economic development, population growth, continuous improvement of industrialization level and continuous urbanization, the value of land resources has risen sharply. Local governments tend to depend on the land for fiscal revenue in cases where the fiscal powers and the power do not match. This phenomenon is called “land finance.” Land finance has been widely criticized for its series of negative effects on the economy and society, such as unsustainable, threatening food security, aggravating the burden on housing purchase and expanding the space for rent-seeking. The domestic scholars started to study the land finance The main focus is on its hazards and governance. However, in recent years, scholars have realized that the emergence of land finance has its inevitability and rationality at a certain stage of economic development. Land finance should be objectively viewed and its positive effect on economic growth should be correctly exerted. For example, Du Xuejun et al.