关键词: 财政转移支付 , 财政支出行为 , 财政支出结构

Abstract: Based on the study of the national poverty counties, this paper analyzes the effect of intergovernmental transfer payment on changes in financial expenditure behavior By using a dynamic panel regression model and the system GMM method, this paper studies the effect of all kinds of transfer payment and the incremental of transfer payment on the behavior of fiscal expenditure for local government The empirical results show that there is no special preference of some kind of fiscal expenditure The national poverty counties may have to keep the title of povertystricken counties, and give up the development Fiscal transfer payments are used to maintain their own interest spending and coordinate the interests among all parties.

Key words: fiscal transfer payment , fiscal expending behavior , fiscal expenditure structure