本文借助有关内生增长模型分析了中国财政分权、内生增长与地方财力保障之间的关系。分析发现,财政分权度与居民的消费及生产性活动成正比、与第三产业的发展程度和地方政府的资本存量正相关。因而提升中央与地方政府间、地方政府上下级之间的财政分权度,有助于促进经济内生增长,增大地方政府的财力保障程度。 This paper analyzes the relationship between fiscal decentralization, endogenous growth and local financial security in China through the model of endogenous growth. The analysis shows that the degree of fiscal decentralization is directly proportional to the consumption and productive activities of residents and is positively related to the degree of development of the tertiary industry and the capital stock of local governments. Therefore, improving the fiscal decentralization between the upper and lower levels of the central and local governments and local governments helps to promote the endogenous growth of the economy and increase the financial security of local governments.