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

摘要： 本文以政府间事权与支出责任划分改革为出发点，基于2009—2017年地级市层面的面板数据，运用系统GMM估计方法审视财政压力、政府竞争与地方政府民生支出偏向之间的相关关系。实证分析结果表明，相较于政府竞争而言，财政压力才是降低地方政府民生支出偏向的主要原因。财政压力对政府竞争具有调节作用，政府竞争对民生支出偏向的反向作用程度显著依赖于财政压力。具体而言，政府竞争对教育、医疗卫生、社会保障与就业支出偏向不具有直接效应，但在财政压力的调节作用下显著影响上述三项支出。本文进一步发现，经济发展水平越低，政府竞争与民生支出偏向之间的相关关系越不显著；地方政府在执行多任务导向型的中央决策时，具有较为明显的自我选择倾向。

关键词: 事权与支出责任, 财政压力, 政府竞争, 民生支出偏向