在我国构建公共财政体制的进程中,随着财政分权体制改革的推进,地方政府成为了拥有独立的利益目标的主体,因而地方政府间的财政竞争就必然的产物。从20世纪90年代中后期开始,各地方政府更加关注通过财政支出的手段改善本地公共服务水平,以吸引资源流入。本文在对地方政府间财政支出竞争的现状问题阐述的基础上,粗略地提出了相应的改进建议,以期能为规范我国地方政府财政支出竞争提供一些参考。 In the process of constructing public financial system in our country, with the reform of fiscal decentralization system, local government has become the main body that has independent interests. Therefore, the financial competition among local governments is inevitable. Since the mid and late 1990s, local governments have paid more attention to improving the level of local public services through fiscal expenditures so as to attract the inflow of resources. On the basis of expatiating on the status quo of the competition among local governments in fiscal expenditure, this paper puts forward some suggestions for improvement so as to provide some reference for regulating the competition of local government expenditure.