2011年是“十二五”开局之年,加快转变经济发展方式已经成为主线。产业的更迭升级、城镇化与新农村建设的协同发展共同牵动着经济结构的战略性调整,而土地则是这一进程最重要的载体。要转变发展方式,必须改革支撑传统增长模式的制度。地方政府对土地财政依赖程度的加深开始越来越明显地制约我国 2011 is the first year of the “Twelfth Five-Year Plan” and accelerating the transformation of the mode of economic development has become the main line. The transformation and upgrading of industries and the coordinated development of urbanization and new rural construction jointly affect the strategic adjustment of the economic structure. Land is the most important carrier of this process. To change the mode of development, we must reform the system that supports the traditional mode of growth. The deepening of the financial dependence on land by local governments began to restrict China more and more obviously