笔者认为,当前地方政府高度依赖“土地财政”主要有三方面原因,即分税制制度,以GDP为中心的政绩考核制,还有农村土地产权制度的不完善。而其中,分税制制度是最大根源。(一)分税制改革造成地方政府财力与事权的不匹配,是“土地财政”产生的根本原因在实行分税制改革之前,为了解决地方政府经济激励不足问题,中央曾尝试扩大地方政府财政和企业管理的权限,实行财政包干制,地方政府成为有独立经济利益、追求地方财政收入最大化的实体。 The author believes that the current local government highly relies “land finance ” mainly for three reasons, namely the tax system, GDP-centered performance appraisal system, as well as the rural land property system is imperfect. Among them, the tax-sharing system is the largest source. (1) The Mismatch between the Local Government’s Financial Power and the Administrative Power Caused by the Tax-sharing Reform is the Root Cause of “Land Finance” Before the implementation of the tax-sharing reform, in order to solve the problem of insufficient local economic incentives, the Central Government tried to expand the local government finance and enterprises Management authority, the implementation of fiscal package system, local governments become independent economic interests, the pursuit of local financial revenue maximization of the entity.