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.

摘要： 本文基于财政学视角，利用中国省际时空面板数据实证分析了中国地方财政策略性行为的结构性特征，空间外溢性以及时空演变趋势。研究显示，我国地区间财政政策相互影响，地方政府在政策选择上存在策略性博弈行为，税收竞争选择物理空间相邻的地区为对象，而支出竞争选择经济发展水平相近的地区为对象，地区政府主动进行税收竞争和基本建设支出竞争，被动接收民生竞争。地区的环境、社会等难以观测的因素的变化会对临近地区的财政决策产生冲击，同时本文进一步估计了相关解释变量的空间溢出效应，量化了财政外部性的大小。