中文摘要：

系统理解经济发展对于地方政府土地财政依赖的影响机理，是合理利用土地财政、推动政府和谐治理的前提按照经济发展不同阶段将中国大陆省市划分三个区域，将推动经济发展的两大动力——城市化和工业化作为影响因素，运用2005～2012年省际面板数据构建固定效应变截距模型，探究经济发展对地方政府土地财政依赖影响的地区异质性研究结果表明，整体上看，现阶段中国土地财政依赖具有普遍性，同时在不同阶段区域体现出明显的差异，即随着城市化、工业化发展演变，地方政府对土地财政依赖呈现先增加后减少的趋势。因此地方政府应根据发展的需要制定差别化土地政策，实施相应的土地开发模式，保持合理的供地数量，并加快产业升级和经济转型，避免对土地财政的不可持续性依赖，促进区域土地利用效益提升与经济持续发展。

英文摘要：

It is the premise for rational use of land finance and harmonious governance to understand the economic developing impact on local government land financial dependence. The research divides the regions in China into three diverse stages based on the differences about economic development, makes urbanization and industrialization which promote economic development as factors, and uses the inter- provincial panel data from 2005 to 2012 to build the fixed effect variable intercept model in order to find out the regional differences of the impact of economic development on local government land financial dependence. The result shows that the dependence is universal in China nowadays and it has significant differences on the different stages, which means local government land financial dependence shows the trend of increasing first and decreasing next. As a result, local governments need to make diverse land policy based on development conditions, then keep reasonable supply of amount for land, and accelerate industrial upgrading and economic transformation. The local governments should avoid unsustainable dependence on land finance, improve the regional land using ei~ficiency and keep sustainable development.