本文通过建立以均等化转移支付为前提条件下的地方财政支出决策模型,进一步分析地方财政支出在选择中的各种基本因素,并利用自分税制改革以来的省级支出结构数据,检验地方财政资金的再分配地位与地方公共支出结构的关系特征。本文重点研究在地区间财政分配制度的改革过程中,不仅要规范转移支付资金的分配程序,更加注重强化地方财政资金决策和实施监督机制的重要意义。 In this paper, through the establishment of a model of local fiscal expenditure decision-making under the premise of equal transfer payment, we further analyze various basic factors in the selection of local fiscal expenditure, and use the data of provincial expenditure structure since the reform of the independent tax system to test the local financial funds The relationship between redistributive status and local public expenditure structure. This paper focuses on the reform of the fiscal distribution system among regions, not only to regulate the transfer of funds to allocate procedures, pay more attention to strengthening the decision-making of local financial resources and the implementation of oversight mechanisms of great significance.