A Analysis Of Chinese Provincial Land Finance Development And Its Influenced Factors

China used unified revenue and expenditure financial system form the founding of new China to the opening up, partial revenue and expenditure financial system in 1978-1993.In order to encourage local government to develop economy and strengthen central government control,central government carried out tax distribution system reform in 1994,central government financial power ascension and affairs power decentralization, local government fiscal expenditure exceeded revenue,local government in order to offset the gap between expenditure and revenue,local government sought extra-budgetary revenue, The land financial problems become more and more serious.This paper selected Chinese 31 provincial data in 1998-2008,using Moran`s I,FEM, SLM and SEM model to analyze the Land financial development and relationship between land finance and fiscal gap, urbanization, fiscal decentralization with per GDP in the whole country,eastern, middle and western, through the analysis found that China's land financial development degree of eastern,middle and western from high to low, and the influence is different in the eastern,middle and western. land finance has a positive correlation with fiscal expenditure decentralization, urbanization and per GDP,a negative correlation with fiscal revenue decentralization,fiscal gap in short- term, land finance also has a long-term positive correlation with fiscal gap the whole country.Chinese industrialization now is in the late stage,urbanization developed very fast, urbanization demanded much more urban construction land, but the expropriation of land is less,land finance is not sustainable, local government faced improving social security and infrastructure construction in the future,the problem of population aging is serious, local government faced fiscal expenditure pressure. This paper put forward to reform financial system,tax system,land system and local government officials evaluation mechanism, local government should increase fiscal revenue, Abundant financing channels,using different management,Strengthen supervision,control the risk of land financial to reduce dependence on land finance.