Abstract: Based on the characteristics of Chinese fiscal decentralization system and the short-term relationships between different public goods and economic growth, previous studies about the impact of fiscal decentralization on public goods supply have drawn the conclusion that local governments prefer the infrastructure productive public goods supply, ignoring the non-productive public goods supply (e.g., education, medical treatment, and social insurance).In reality, there are a lot of elements all influence the public goods supply, such as the differences among local government officials' behaving goals、the strategic behaviors of local governments’ extra-budgetary income expansion、fiscal expenditure competition among local governments、the expansion and of administrative expenditure and corruption, etc.

摘要： 既有的有关财政分权对公共品供给影响的研究，基于中国式财政分权的制度特征，以及不同公共品与经济增长的短期关系，得出地方政府偏好基础设施类生产性公共品的供给，而轻视教育、医疗卫生、社会保障等非生产性公共品的供给。现实中，地方政府官员行为目标的差异、地方政府扩张预算外收入的策略性行为、地方政府之间的财政支出竞争、行政管理支出的扩张、腐败等因素都影响公共品的供给。