Abstract: To get to the goal of fiscal decentralization is through fiscal spending competition. This paper take province-direct-county of Hubei province as example, make empirical analysis on the change of strategy of fiscal spending competition by use of SAG model. Build on spatial correlation among county fiscal expenditure, we find that the fiscal expenditure competition among county government is significant relevant. The reform of province-direct-county has changed the spatial correlation degree of interaction of the county-level intergovernmental, but did not change its interactive nature. Specifically, the total fiscal expenditure and agricultural expenditure increased, but education expenditure, social security expenditure, and administrative expenses were weakened. It indicates that province-direct-county pay more attention on the public investment than public services for a long time.

摘要： 财政支出竞争是实现财政分权效率目标的重要机制，本文以湖北省“省直管县”体制为背景，实证分析县级财政支出竞争策略的变化。建立在县级财政支出空间相关性检验基础之上，本文的实证分析发现湖北省县级财政支出竞争存在明显的策略互动行为，“省直管县”财政改革使财政支出总量和农业支出上的策略互补程度提高，而教育、社会保障、行政管理支出上的策略互补程度减弱。这表明“省直管县”财政改革并未改变政府长期“重投资、轻服务和民生”的支出导向。