关键词: 地方财政支出结构, 经济增长, 社会再生产

Abstract: In terms of value production and capital accumulation, fiscal expenditure influences the production process of social reproduction in two ways: one is to provide public material production conditions, and the other is to provide goods and services for labor reproduction. On this basis, O'Connor, a Marxist scholar, divides fiscal expenditure into social investment, social consumption and social expenses. In specific, social investment and social consumption can form social constant capital and variable capital, which helps to improve labor productivity and reduce production costs. At the same time, the three types of fiscal expenditure can form commodity demand, thereby slowing down the pressure of declining profit margins and increasing people's willingness to invest, and realizing the connotative and denotative expansion of social reproduction. Considering the characteristics of and changes in the fiscal expenditure structure of 31 provinciallevel administrative regions in China from 2007 to 2020, since various types of fiscal expenditure can influence the supply side and the demand side of the economy through multiple channels, the coordinated growth of the three types of fiscal expenditure can more effectively meet the conditions required for regional economic development.

Key words: local fiscal expenditure structure, economic growth, influence mechanisms, social reproduction