根据1978~2007年西部地区12个省、直辖市、自治区政府财力和GDP数据,把财政体制作为虚拟变量,构建五线段回归计量模型,实证分析1978~2007年期间我国四次财政体制变迁对西部地方财力变动的影响,结果发现,财政体制变迁在不同程度上影响了西部地方政府财力的变动。 According to the financial and GDP data of the governments of 12 provinces, municipalities and autonomous regions from 1978 to 2007 in the western region, the financial system is taken as the dummy variable to construct the five-line regression model. The empirical analysis of the changes of the four fiscal systems in China from 1978 to 2007 is made. The result of the change of financial resources shows that the changes of the financial system have affected the changes of the financial resources of the western local governments in varying degrees.