本文主要从地方政府收入的来源及构成入手,结合我国建国以来采用过的财政体制,论述不同财政体制对我国地方政府财政收入的影响,指出1994年分税制改革后,土地如何逐渐成为地方财政收入的主要来源,地方如何一步步走上土地财政之路,对土地财政的由来及造成的一系列问题进行分析,提出地方财政应脱离对土地财政的依赖,另辟蹊径,寻找新的收入来源的思考。 This paper starts with the source and composition of local government revenue, and discusses the impact of different financial systems on the fiscal revenue of local governments in our country in light of the fiscal system adopted since the founding of our country. It points out how the land has gradually become the revenue of local governments after the tax-sharing reform in 1994 Main source, how the place step by step on the road of land finance, the origin of land finance and a series of problems caused by analysis, put forward the local finance should be separated from land finance dependence, another way, looking for new sources of income thinking.