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

摘要： 有财有政，无财难以有效行政。财力配置过程特指地方财力形成及运用的全生命周期，具体刻画为初次配置、再配置和具体运用。本文利用1994—2019年我国31省（自治区、直辖市）的财政数据，从财力配置过程视角考察地方财力差异的演变情况。研究结果表明：初次配置中，呈现一定的“南北差距”现象，且在2013年之后呈加速分化态势，但“中等地区”现象尚未凸显；再配置中，尚未呈现显著的“南北差距”现象，但得出“中等地区”现象的基本判定；具体运用中，通过构建“维持性支出比例系数”，结合相应财政状态判定，进一步印证“中等地区”现象。为此，应按照“财力配置均等化”的优化配置理念，坚持“权责清晰、财力协调、区域均衡”的总体要求，逐步缩小财力配置过程中的地方财力差异，形成合理有序的财力配置格局。

关键词: 财力配置过程, “中等地区”现象, 地方财力差异