Since reform and opening up，my country’s macroeconomic app bet365 download policy always focuses on regional economic app bet365 download，Actively formulate regional app bet365 download strategies that meet the needs of the app bet365 download process，Promote industrialization in an orderly manner、Urbanization and modernization。However, regional app bet365 download strategies in each period are not static，But it continues to change with the problems that need to be solved at different stages of social app bet365 download。Overall，my country’s regional app bet365 download strategy has experienced a fundamental transformation from the “unbalanced strategy” in the 1980s to the “balanced strategy” at the turn of the century。Although the balanced app bet365 download strategy aimed at bridging regional gaps is gradually bearing fruit，But the app bet365 download imbalance index is still hovering at a high level，The problem of unbalanced regional economic app bet365 download in my country is relatively serious。The report of the 19th National Congress of the Communist Party of China emphasized，The main contradiction in our society has been transformed into the contradiction between the people’s growing needs for a better life and unbalanced and inadequate app bet365 download。Unbalanced regional economic app bet365 download is one of the main manifestations of "unbalanced app bet365 download" in the new era，Aroused widespread concern from all walks of life，And improving the fiscal decentralization system is an important starting point to solve this problem。

　　Income app bet365 download is an inducement and expenditure app bet365 download is an export

Finance is the foundation and important pillar of national governance，Fiscal policy is an important means for government departments to coordinate the balanced app bet365 download of regional economies，The fiscal decentralization system is also a key factor affecting the issue of balanced regional app bet365 download。Traditional fiscal decentralization theory believes that，The social preferences of residents in various regions vary greatly，Local governments have information advantages，Better understanding of the local economic app bet365 download level and resource status，Mastering fiscal autonomy can enable the government to better meet local app bet365 download needs when formulating local fiscal policies，Thus making resource allocation more reasonable and effective，Thus promoting the sustainable app bet365 download of local economy。However，In the process of policy implementation，Local governments face pressure from various performance assessments，Tend to prefer short-sighted decisions with quick results，While accelerating the economic app bet365 download of the jurisdiction，On the contrary, the problem of uneven economic app bet365 download between regions becomes increasingly serious。

Fiscal decentralization through the two dimensions of revenue decentralization and expenditure decentralization，Influence on regional economic app bet365 download。On the one hand，Decentralization of fiscal revenue leads to unbalanced regional economic app bet365 download。Normally，Decentralization of fiscal revenue helps improve economic efficiency，However, in order to obtain sufficient fiscal revenue, local governments engage in tax source competition among local governments，That is, policy support and financial incentives tend to favor regions or enterprises that can make greater contributions to the economic app bet365 download of the region。One of the most direct manifestations is，Incline resources to central cities with strong economic growth potential or greater app bet365 download potential，Enable these cities to gain greater economic acceleration，Other cities not only have limited economic app bet365 download capabilities，Relevant policies also fail to provide sufficient support。If things continue like this，This will seriously hinder the balanced app bet365 download of regional economy。

On the other hand，Decentralization of fiscal expenditure can effectively promote infrastructure construction in various regions，It is conducive to narrowing regional gaps to a certain extent。Road、Effective supply of ports and other infrastructure，Reduced obstacles to the free flow of various production factors between regions，Thereby bridging the economic app bet365 download gap between regions。Local governments rely on their information advantages，Can effectively reduce resource misallocation when providing public goods。When local governments have greater autonomy in fiscal expenditures，Decentralization of fiscal expenditure is not only conducive to improving the level of infrastructure construction，Also attract foreign residents and businesses by providing higher quality local public goods，Thus improving the overall social welfare level of residents in the jurisdiction。

　　The asymmetric impact of app bet365 download decentralization

The author is based on the "center-periphery model" theory of new geographical economics，Using the population weighted variation method to calculate the economic app bet365 download of each province in my country、Balance index within the central city group、Balance index within peripheral city group、Balance index between center and periphery city groups and East my country、中、Sub-regional balance index of the three major regions in the western region。And discovered on this basis，The impact of fiscal decentralization on regional economic development balance is asymmetrical。

First，Looking from the economic app bet365 download of each province，Decentralization of fiscal revenue、The economic development balancing effect of expenditure decentralization is asymmetric。Use system GMM model，Decentralize the fiscal revenue of each province、It was found after performing regression analysis on the economic app bet365 download of the expenditure decentralization degree，Decentralization of fiscal revenue has significantly reduced the balance of economic development within each province，The degree of decentralization of fiscal expenditures has significantly improved the provincial economic app bet365 download，But this effect is only significant when lag 2 periods。Second，Looking at the intra-group balance and inter-group balance index within each province，The balancing effect of fiscal decentralization on economic development is also asymmetrical。Decompose the regional app bet365 download into the balance index within the central city group of each province、Three sub-indicators of the balance index within the peripheral city group and the inter-group balance index between the center and peripheral cities，Discovered after separate regression analysis，Fiscal revenue decentralization reduces the inter-group balance between center and peripheral cities，The decentralization of fiscal expenditures has significantly improved the balance within the central city group and the balance within the peripheral city group of each province。Judging from the absolute value of the regression coefficient，Decentralization of fiscal revenue has a greater deteriorating effect on the development balance between groups。Therefore，When the decentralization of fiscal expenditure and the decentralization of revenue increase by the same amount，The net impact of fiscal decentralization on the overall balance of provincial economic development is significantly negative。Third，Congdong、中、Look at the economic app bet365 download of the three major regions in the west，There is spatial heterogeneity in the balancing effect of fiscal decentralization on economic development。Calculating the degree of balanced economic development by region，The eastern region is the least balanced，Western second，The largest in the central part。Display of regression results by region，Fiscal revenue decentralization has the greatest negative impact on the economic development balance of the western region。The opposite is，Decentralization of fiscal expenditure has the greatest positive impact on the economic development balance of the eastern region。Visible，Fiscal revenue decentralization and expenditure decentralization have completely opposite effects on regional economic development。

　　app bet365 download "grabbing hand" to "helping hand"

Continue to optimize the fiscal decentralization system，Clear the authority and expenditure responsibilities of local governments in promoting balanced economic development within their jurisdiction。Decentralization of fiscal revenue reduces the inter-group balance between center and peripheral cities within each province，The impact on the economic app bet365 download of each province is significantly negative，The main reason is that the tax-sharing reform has greatly weakened the fiscal extraction capacity of local governments，Intensifying the disunity between local government’s financial and administrative powers，Causes its behavior pattern to change from "helping hand" to "grabbing hand"，Priority has been given to developing the economy of central cities、Ignore peripheral cities，Thus exacerbating the imbalance of economic development within the province。Although central transfer payments have made up for the local fiscal gap to a certain extent，But it is difficult to fundamentally solve the financial pressure of local governments。Therefore，Continue to optimize the fiscal decentralization system，The key is to reverse the negative impact of the fiscal revenue decentralization system on regional economic development，And gradually improve the transfer payment system，To promote balanced economic development among regions；Clear expenditure responsibilities based on re-dividing the scope of powers，Incorporate the issue of promoting balanced economic development within the jurisdiction into the local government fiscal expenditure responsibility system and performance evaluation system，Guide local governments to focus their fiscal expenditures on weaker peripheral cities，Further strengthen the balancing effect of decentralized fiscal expenditure on regional economic development。

To promote the reform of the fiscal decentralization system, special attention should be paid to the regional heterogeneity of the balanced effect of fiscal decentralization reform on economic app bet365 download，Adapt measures to local conditions。realize east、中、Balanced economic app bet365 download in the western region，Is the foundation and prerequisite for achieving balanced economic app bet365 download across the country，The impact of fiscal decentralization on the uneven economic app bet365 download of various regions is spatially asymmetric and heterogeneous。Therefore，Deepen the reform of the fiscal decentralization system，Avoid “one size fits all”，We must speed up the construction of local taxation systems according to local conditions，Increase the degree of autonomy in local fiscal expenditures according to local conditions，Give different levels of fiscal and taxation support to economic app bet365 download policies in jurisdictions based on local conditions，Effectively leverage the institutional advantages of concentrating efforts to accomplish big things，Making the fiscal decentralization system an important step in bridging regional economic app bet365 download gaps、A powerful tool to achieve balanced regional economic app bet365 download，And promote the modernization of "China's governance" by improving the "China's system" of fiscal decentralization。

　　(This article is part of the National Natural Science Foundation project "Simulation of economic fluctuation effects impacted by changes in app bet365 download and taxation policies and research on policy optimization of app bet365 download macro-control: Theory、Model and Evidence” (71603281) Phased Results)

(The author is a professor at the School of Finance and app bet365 download, Zhongnan University of Economics and Law)