1994年我国实施分税制改革以来,土地出让金逐渐成为地方政府的主要收入来源。地方政府在土地转让中获得了大量收入,又通过财政担保和土地抵押等方式获取巨额银行贷款,造成了潜在的财政风险和金融风险。“土地财政”逐渐演变为影响我国宏观经济运行的突出问题之一。定西市“土地财政”现状一是土地收入占地方财政收入的比重不断攀升。随着土地出让“招拍挂”制度的实行,我国大多数城市建起了土地 Since the implementation of the tax-sharing system in 1994, land transfer fees have gradually become the main source of income for local governments. Local governments have obtained a large amount of income from the land transfer and have obtained huge bank loans through such means as financial guarantee and land mortgages, resulting in potential financial and financial risks. “Land Finance ” gradually evolved into one of the prominent problems affecting China’s macroeconomic operation. Dingxi City “land finance ” status quo First, the proportion of land revenue accounting for local revenue is rising. With the land transfer “bidding auction linked ” system, most of our cities built land