关键词: 财力配置过程, “中等地区”现象, 地方财力差异

Abstract: With wealth and governance，it is difficult to administer effectively without wealth The process of financial resources allocation refers to the whole life cycle of local financial resources formation and application，specifically portrayed as initial configuration，reconfiguration and specific application Using the fiscal data of 31 provinces （autonomous regions and municipalities）in our country from 1994 to 2019，this paper examines the evolution of differences in local fiscal resources from the perspective of the process of financial resources allocation The results prove that：in the initial allocation pattern，there is a certain “northsouth gap” phenomenon，and the differentiation has accelerated after 2013，but the phenomenon of “medium areas” has not yet emerged；in the reallocation pattern，there has not yet been a significant “northsouth gap” phenomenon，but the basic judgment of the “medium areas” phenomenon has been reached；in the specific application，the “medium areas” phenomenon is further confirmed by constructing the “maintenance expenditure ratio coefficient” and determining the corresponding financial status To this end，in accordance with the optimal allocation concept of “equalization of financial allocation”，we should adhere to the overall requirements of “clear powers and responsibilities，financial coordination，and regional balance”，gradually reduce the regional financial differences in the financial resources allocation，and form a reasonable and orderly financial resources allocation pattern

Key words: financial resources allocation process, “medium areas” phenomenon, differences in local financial resources