在中国改革开放过程中,地方政府财政行为特征主要表现为:地方政府行为企业化,地方政府为经济增长而展开激烈竞争,土地财政,地方政府大量举债。地方政府在推动经济发展中所表现出来的行为特征,一方面推动了经济增长,但另一方面也与转变经济发展方式之间存在着诸多的不协调。为此,本文建议按照转变经济发展方式的要求,调整地方政府财政行为。具体内容包括:从“企业化”地方政府转向“服务型”地方政府;从“无序”财政竞争转向“有序”竞争;从“风险型”地方财政转向“稳健可持续”地方财政。 During the process of China’s reform and opening up, the financial behaviors of local governments are mainly manifested in the fact that the local government acts as an enterprise, the local governments fiercely compete for economic growth, the land finance and the local governments make a lot of debts. Local government in promoting economic development demonstrated in the behavior characteristics, on the one hand to promote economic growth, but on the other hand also with the transformation of the mode of economic development, there are many inconsistencies. Therefore, this paper proposes to adjust the financial behavior of local government in accordance with the requirements of changing the mode of economic development. The specific contents include: from “enterprise” local government to “service-oriented” local government; from “disorderly” financial competition to “orderly” competition; from “risky” local finance Turn “Steady and sustainable ” Local finance.