Based on the inter-provincial panel data from 2005 to 2017, this paper constructs a panel quantile regression model to study the heterogeneous effects of fiscal decentralization and market integration on the utilization efficiency of industrial land at different quantiles. The study finds that: Firstly, when the utilization efficiency of industrial land is low(in the 0.1~0.3 quantiles), fiscal decentralization has a significant negative impact on the utilization efficiency of industrial land(the impact coefficient is －0.6402~－0.1998). However, as the quantile increases(in the 0.4~0.9 quantiles), fiscal decentralization has a positive effect on the utilization efficiency of industrial land(the impact coefficient is 0.2301~0.7150). The impact of fiscal decentralization on the growth rate of industrial land use efficiency has shown an inverted u-shaped trend with the increase of the quantile. Secondly, Market integration plays a positive role in promoting industrial land use efficiency and its growth rate. The contribution of market integration to the growth rate of industrial land use efficiency tends to be stable with the increase of the quantile point, while the positive contribution to the growth rate of industrial land use efficiency gradually weakens. Thirdly, the combined effect of fiscal decentralization and market integration has a negative impact on industrial land use efficiency and its growth rate at low points(the influence coefficient on the utilization efficiency of industrial land is －0.0294~－0.0088. The influence coefficient on the growth rate of industrial land use efficiency is －0.2635~－0.2838), and positive promotion at high points(the influence coefficient on the utilization efficiency of industrial land is 0.0042~0.0540. The influence coefficient on the growth rate of industrial land use efficiency is 0.2004~1.1496).