土地财政,是指地方政府依靠出让土地使用权的收入来维持地方财政支出。在中国工业化、城市化的进程中,土地财政曾发挥过重要的、积极的作用。但随着改革的深入,其制度弊端也越来越明显、突出,已经成为今后中国可持续发展的障碍。 Land finance refers to the local government relying on the transfer of land-use income to maintain local financial expenditure. In the process of industrialization and urbanization in China, land finance has played an important and positive role. However, with the deepening of the reform, the drawbacks of its system have become more and more obvious and prominent, which has become an obstacle to the sustainable development of China in the future.