关键词: 事权与支出责任, 财政压力, 政府竞争, 民生支出偏向

Abstract: This paper takes the reform of intergovernmental power and expenditure responsibility as the starting pointBased on the panel data of prefecturelevel cities in 20092017, the system GMM estimation method is used to examine the correlation between fiscal pressure, government competition and local government's people's livelihood expenditure bias The empirical analysis shows that fiscal pressure is the main reason for lowering the local government's people's livelihood expenditure bias compared with government competitionFiscal pressure has a regulatory effect on government competition, and the degree of reversed effect of government competition on people's livelihood expenditure bias depends significantly on fiscal pressureGovernment competition has no direct effect on education, health care, social security and employment expenditure bias, but indirectly affects the above three expenditures under the adjustment of fiscal pressureThe lower the level of economic development, the less relevant the relationship between government competition and people's livelihood expenditure biasWhen implementing multitaskoriented central decisionmaking, local governments have a clear tendency to selfselect

Key words: power and expenditure responsibility, financial pressure, government competition, people's livelihood expenditure bias