Abstract: Based on the view of finance，use of Provincial Panel Data empirical analysis of Structural characteristics of Local fiscal strategy behavior，spatial spillover and temporal evolution trend. Studies have shown that fiscal policy exist inter-regional mutual influence.Tax competition select physical adjacent areas as objective, expenditure Competition similar level of economic development of the region as objective. Local government initiative conduct tax competition and construction expenditure competition, passive receiver yardstick competition. Regional environmental factors and other difficult observations will have an impact to financial decisions of neighboring regions. At the same time the paper estimate the spatial spillover effects related explanatory variables.