中文摘要：

文章运用空间相性检验研究发现我国省域居民消费水平非均衡性发展状态；Kernel密度估计和Markov链转移概率矩阵检验发现我国省域居民消费的空间非均衡性发展状态短期内存在难以改变的“路径依赖”现象：空间Durbin计量模型研究发现税收负担和政府财政支出规模对我国区域居民消费水平具有正向的传导作用。同时存在着负的空间外溢性特征；以间接税为主的税制结构与以投资性支出和消费性支出为主的财政支出结构则抑制了我国区域居民消费水平．同时存在着负的空间外溢性特征。因此，促进我国区域居民消费均衡发展的关键点在于，需要考虑空间因素下的运用税收政策和财政支出政策“组合拳”的资源配置功能熨平区域居民消费的不均衡状态。

英文摘要：

Based on the space perspective from the new economic, this paper inspects the changes of the effect that Chinese financial policy influences the level of resident consumption. Spatial Durbin model finds that tax burden and government fiscal expenditure have positive effects on the level of Chinese resident consumption. At the same time, there exists a negative space spillover feature. The structure of tax system in indirect tax, and fiscal expenditure structure which is based on invest- ment expenditure and consumption expenditure inhibit Chinese resident consumption. At the same time, there is a negative space spillover feature. Therefore, the key point to promote the level of resident consumption is the need of considering the spatial factors and reasonable formulation and implementation of fiscal policy.