中文摘要：

本文应用1997年-2005年间1938个县级面板数据,分析了我国省直管县体制变革、财政分权与县级政府规模间关系。发现＂L＂型、＂U＂型、直线型三种模型解释力渐弱;县级政府规模对人口数量、人口密度存在规模效应;省直管县体制对县级政府规模作用不显著;＂利维坦效应＂不适用于我国;＂瓦格纳法则＂在我国部分实现。

英文摘要：

We analysed the relationship between Province-over-County financial system,fiscal decentralization and the scale of county government,based on 1997-2005 1938-county-level panel data.The conclusion is following： for economies of Chinese government cost scale,the explanatory power of ＂L＂ type,＂U＂ type and ＂linear＂ type model has been weakened;the effect of economies scale exists on China＇s population size,population density and county government scale;the relationship between Province-over-County financial system and county government scale is not significant;＂Leviathan effect＂ is not suitable for China;＂Wagner law＂ has been partly applied to China.