中文摘要：

地方政府“土地财政”模式的危害：导致经济结构不合理；潜在巨大财政风险；耕地资源锐减，威胁粮食安全；房价居高不下，抑制内需增长；收入分配失调，贫富差距拉大；成为腐败滋生的温床。成因：财政体制是土地财政形成的体制动因；政绩考核制度是土地财政形成并强化的机制动因；土地管理制度是土地财政形成的潜在诱因；过快的城市化和工业化进程是土地财政形成的外部动力。破解路径：构建合理的财税制度体系；改进现有的政绩考核制度；完善征地制度，加强土地出让金收支监管。

英文摘要：

This paper argues that the model of land finance of local government will lead to the unreasonableness of economic structure, and potential huge financial risk. And the sharp reduction of cultivated land resources will threaten the food security. In addition, the high housing prices will curb domestic demand growth; and income distribution imbalance and the expansion of the gap between rich and poor will be the conservatory for corruption. This paper goes on to analyze the cause of land finance formation, these are： financial system is the system motivation; the examining system of public officials＇ achievements is the mechanism motivation; land management system is the potential cause; overly rapid process of urbanization and industrialization is the external power. The way to solve these difficulties is to build reasonable fiscal and taxation system, improve existing achievements appraisal system and the system of land requisition, as well as strengthen the balance regulation of land-transferring fees.