The purpose of this study is to analyze the correlation between land finance and economic development. Methods of documentation and econometric analysis are employed. Results show that China’s land finance has not displayed the trend of Kuznets curve until now, and the relationship between land finance index and economic growth is much more close to the monotonic increasing function. Although there are different changing paths between land finance and economic development in eastern, central and western areas, they are all in the rising phase of construction land expansion now. In the models, urbanization and industrialization play different roles towards land finance index. In order to reduce the conflicts caused by land finance, the fiscal system, tax system and land management system should be urgently reformed and designed from the top level. And different policies should be adopted according to regional disparity.% 研究目的：分析中国土地财政与经济增长之间的内在关系。研究方法：文献分析法，计量经济分析。研究结果：（1）在全国范围内，现阶段土地财政指标与经济增长之间存在着单调递增的关系，暂时否定了本文所构想的土地财政库兹涅兹曲线假说；（2）在东、中、西部地区，土地财政指标与经济增长之间的关系虽然呈现出不同的曲线形态，但就现阶段而言，三大区域的土地财政指标在经济增长过程中都呈上扬之势；（3）城镇化、工业化在全国及三大区域对土地财政指标发挥着不同程度和不同方向作用的影响。研究结论：要化解土地财政引发的各类矛盾与问题，应该从财税体制、政绩考核体制和土地制度改革的顶层设计入手，充分考虑区域差异，系统构建分类治理土地财政的区域差异化制度体系和管控对策。
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