Abstract: Based on the theory of new tax authority, this paper puts forward three hypotheses to test the hands effect on the people's livelihood public goods supply. By constructing the panel data with the model, the empirical analysis found that: first, the helping hand shows a positive effect on the public goods supply, but its incentive effects significantly curbed by the grabbing hand. Second, the governance pattern of "two hands" shows regional heterogeneity differences. Third, similar to helping hand, the central transfer payments plays an promoting role in public goods supply. In addition, this article channel test verifies the "two hands" governance mode is a kind of the important ways to affect the people's livelihood. Finally, this article from three aspects put forward the relevant policy .