财政支出是政府为了实现政府职能,提供公共服务和产品所需要的人力和物资的资金支付。而地方财政支出有别于中央一级的省级或者省级以下地方政府的资金供应,能够反映出政府决策选择以及政府的活动方向和范围,因此地方财政支出的结构优化关系到政府职能在一定财力约束下的履行情况,对于地方经济增长也有着一定的影响,为此本文利用VAR模型和脉冲响应分析地方财政支出和地方经济增长之间的相关性。 Financial expenditure is the government’s financial and human resources needed to provide public services and products for government functions. The local financial expenditure is different from the provincial level or below the provincial level provincial government funding to reflect the government decision-making and the government’s direction and scope of activities, so the structural optimization of local financial expenditure related to government functions in a certain The performance under financial constraints has some impact on local economic growth. To this end, this paper analyzes the correlation between local fiscal expenditure and local economic growth by VAR model and impulse response.