针对云南省这一特殊案例,本文研究发现改革将会对县域经济发展产生“加速”效应。改革提升了县级财政能力与支出水平,与要素的空间集聚相结合,不仅能够促进县域经济增长,而且可以显著缩小县域间差距。但是,县域经济本身的集聚与扩散状况,省以下财政分配均等化水平以及省本级财政状况均对改革产生了制约影响,并据此提出相应对策。 Aiming at this special case of Yunnan Province, this study finds that the reform will have an “accelerated” effect on the economic development of the county. The reform raised the level of financial capability and expenditure at the county level and combined with the spatial agglomeration of elements, which not only promoted the economic growth of the county, but also significantly narrowed the gap between counties. However, the accumulation and diffusion of county economy itself, the level of equalization of fiscal distribution below the provincial level and the provincial-level fiscal status all exert constraints and influences on the reform, and put forward corresponding countermeasures accordingly.