中文摘要：

构建公共品供给综合评价指数，运用两步系统GMM估计法，基于中国市级动态面板数据分析了分税制背景下土地财政对公共品供给的影响。结果显示，土地财政明显降低了公共品供给质量，而财政分权则促进了公共品供给质量的提高。进一步研究发现，土地财政显著增加了经济性公共品的供给，却对非经济性公共品的供给产生了明显的抑制作用。此外，土地财政对公共品供给的影响存在显著的空间和时序差异：土地财政促进了东部地区公共品供给的增加，却减少了中西部地区公共品的供给；随着土地成交价款的大幅增加，2004年以后土地财政对公共品供给的负面影响程度明显提高。

英文摘要：

The article builds public goods provision comprehensive evaluation index, using the two-step system GMM estimation method, based on the Chinese city dynamic panel data to analyze the impact of fiscal decentralization and fiscal on public goods pro- vision. The results show that land finance significantly reduces the quality of public goods provision, while fiscal decentralization helps to improve the quality of public goods provision. Further study found that the land finance promotes the economic public goods provi- sion. But it has an obvious inhibitory effect on the economy of non-economic public goods provision. In addition, land finance impact on the public goods provision significantly differs from spatial and temporal, land finance promotes the east public goods provision in- creased, and then decrease the public goods provision in the central and western regions; As the land clinch a deal the price increased dramatically, land finance the negative impact on the public goods supply has improved significantly in 2004.