Abstract Based on the data of 31 provinces of China from 2009 to 2019, this paper studies the comprehensive characteristics, spatial and temporal pattern, spatial correlation, spatial clustering and hot regional evolution of government financial capacity. The empirical study shows that the governance capacity of all provinces in China has been greatly improved from 2009 to 2019, but the relative difference in the level of financial governance shows a trend of expansion. Moreover, the spatial clustering of the financial governance capacity of provinces and cities is not significant. Although there is no large range of high or low value clustering areas, there is still a small range of high clustering areas, and the spatial nearest neighbor effect appears gradually. From the perspective of spatial pattern, the distribution pattern of hot point area and sub-hot point area changes greatly. The hot spots and sub-hot areas are mainly concentrated in the eastern coastal areas and central China, in which the hot spots tend to evolve from south to north. Therefore, under the condition that the scale of local government debt is still high, the central government should pay full attention to the scientific measurement of local financial governance capacity, regional differences and the evolution characteristics of time and space pattern, and build a new pattern of local financial governance with financial coordination and regional balance.
2022, Vol. 39 
