改革开放以来，伴随着经济的发展和城镇化的快速推进，地方政府的土地财政规模不断壮大。近年来，地方政府土地收益占财政总收入比例不断攀升，地方财政严重依赖土地出让金的现象引起了公众和学界越来越多的关注。伴随土地财政而来的是一系列经济、财政、金融及社会问题，蕴藏着巨大的风险，特别是我国经济进行新常态以后，经济增速下行、结构调整，原有粗放增长模式下的一些隐藏矛盾和风险，极有可能规模性爆发。因此，对土地财政风险进行研究评估和防范治理是十分紧迫和必要的。 本文试图从风险防范的角度对中国土地财政的形成、发展、风险隐患等进行分析，并以我国A县为例，系统梳理和分析A县土地财政现状、土地财政与经济增长的关系、可能引发的风险，以及土地财政的成因等，同时结合国外发达国家治理土地财政问题的经验，提出针对性应对土地财政风险的意见和建议。在深入分析中国土地财政的现状和影响，并借鉴关于土地财政的研究现状的基础上，本文试图深入探究土地财政带来的多种问题及其形成机理，通过对土地财政形成机理(包括土地财政产生的最根本原因、原始驱动力、诱因、形成条件、辅助因素、加剧的原因等)的分析，找出地方政府引入土地财政的初衷、扩大土地财政收入的动机与动力，以及由于各方面的因素所导致的土地财政困境。造成土地财政的主要原因包括：土地管理制度的缺陷、分税制改革带来的制度诱因以及政府官员考核制度给土地财政带来的刺激等因素。 在对我国A县土地财政现状进行分析后发现，造成地方土地财政现象的主要原因，一方面是由于地方政府财力的不匹配导致对土地财政的严重依赖，另一方面也来源于不合理的考核机制导致的业绩压力。本文还对美国、法国等国家的土地财政治理实践与经验进行了梳理和分析，提出了国外经验对中国土地财政治理的启示，包括转变政府的土地政策目标、加强法律制度建设、转换土地经营模式等。最后，文章分别从规范土地制度、改进政府治理结构、创新管理思维等方面给出了防范土地财政风险的相关建议。

Since the reform and opening up， with the rapid development of economic development and urbanization， the scale of land finance for local governments has continued to grow. In recent years， the proportion of local government land revenues as a percentage of total fiscal revenue has continued to rise， and the phenomenon of local governments relying heavily on land transfer fees has attracted increasing public and academic attention. With the land finance comes a series of economic， financial， financial and social issues， which bear huge risks. Especially after China’s economy has undergone the new normal， economic growth has slowed down and structural adjustments have taken place. Some hidden under the original mode of extensive growth Contradiction and risk are most likely to explode on a scale. Therefore， it is very urgent and necessary to conduct research and assessment of land fiscal risks and prevent and control them. This paper attempts to analyze the formation， development and hidden dangers of China's land finance from the perspective of risk prevention. Taking China's A City as an example， the paper collates and analyzes the status of land finance in A City， the relationship between land finance and economic growth， and may trigger The risks， as well as the causes of land finance， combined with the experiences of developed countries in managing land finance problems， put forward suggestions and suggestions for dealing with land financial risks. After an in-depth analysis of the status quo and impact of China's land finance， and on the basis of research on the status quo of land finance， this paper attempts to explore in depth the various problems brought about by land finance and its formation mechanism， through the formation mechanism of land finance (including land finance The analysis of the root causes， original driving forces， incentives， formation conditions， supporting factors， and causes of exacerbation， etc.) finds out the original intention of the local government to introduce land finance， the motivation and motivation for expanding land revenue， and the The land fiscal difficulties caused by the factors. The main causes of land finance include: the defects of the land management system， the institutional incentives brought about by the tax-sharing system reform， and the stimulus brought by the government officials' assessment system to the land finance. After analyzing the status quo of land finance in China's City A， it was found that the main reason for the local land finance phenomenon was that due to the mismatch of local government financial resources， it caused heavy reliance on land finance， and on the other hand it also came from unreasonable assessments. Performance pressure caused by the mechanism. This paper also combs and analyzes the land finance governance practices and experiences in the United States， France， and other countries， and proposes the lessons learned from overseas experience in China's land finance governance， including changing the government’s land policy objectives， strengthening the legal system， and transforming land management models. Wait. Finally， the article gives advice on the prevention of land fiscal risk from the aspects of regulating the land system， improving the governance structure of the government， and innovating management thinking.