“土地财政”主要指地方政府通过出让土地获得土地出让金,以此作为其财政收入来源的经济关系。地方财政图景中的“土地”元素,呈现出目光瞄向土地———土地依赖———圈地运动的趋势。在表面趋势的背后是失衡的土地模式潜藏社会矛盾冲突、失控的土地依赖违背经济发展规律、失序的土地规则滋生官员寻租腐败等多重风险。这些风险在政治学话语结构中被解读为土地收益分配的“官”、“民”对立和政府职能履行的“权”、“责”背离,在当前的合法性建构环境中极易引发政府合法性危机。 “Land finance ” mainly refers to the local government through the transfer of land to obtain land transfer payments, as its source of financial revenue sources of economic relations. The “land” element in the local financial picture shows a tendency of aiming at the land-land dependence-enclosure movement. Behind the surface trend are unbalanced land models that lurch in social conflicts and conflicts, uncontrolled land dependence violates the law of economic development, and disordered land rules breed multiple risks such as corruption in rent-seeking by officials. These risks are interpreted in the discourse of political science as “government ”, “civil ” opposition to the distribution of land revenue and “power ”, "responsibility Construction of the environment can easily lead to the crisis of government legitimacy.