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中文摘要：
将土地因素引入C-D生产函数时,发现其对产业结构合理化的影响存在非一致性。基于此,选取我国29个省市自治区2002—2013年的数据,以土地出让性收益和土地税收性收益作为转换变量,构建PSTR模型,考察土地财政对我国各地区产业结构合理化的影响。结果显示：土地财政对产业结构合理化存在非线性效果,对东部和中部地区来说,当土地出让性收益分别低于其临界值时,土地财政促进产业结构趋于合理,而分别高于这两个值时,土地财政会抑制产业结构的合理演进;同样,土地税收性收益也存在这样的临界值。
英文摘要：
When introducing the land as a factor to the Cobb - Douglas function, the paper finds that the way the land factor influence the industrial structure is non - liner. Based on this theory, Chinese provincial panel data from 2002 to 2013 is used and land transaction fees and land tax are regarded as representative of land finance to build a PSTR model to empirically study the influence from land finance on the rationalization of industrial structure. The results show that the land finance has non - liner impact on rationalization of industrial structure. For the east and midland, when land transaction fees are below the threshold value, it promotes the rationalization, when land transaction fees are above the threshold value, higher proportion will bring negative influence. Like the land transaction fees, land tax income also has the threshold value.
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