There are two main financial ideas, one is "expenditure determined based on income";the other is "income determined based on expenditure".The financial ideas of "expenditure determined based on income" adapted to the needs of the planned economic system, however, in the present market economy system, which financial ideas should the local government choose? In this paper, we take Jiangxi province as an example, and analyze the data of Jiangxi province 1978-2007, by co-integration test, building error correction model and granger causality test.Then, we found that there is cointegration between fiscal revenue and expenditure of Jiangxi province.In the short term, the impact of expenditure on the revenue is significant.Fiscal expenditure is the reason that causes the changes of revenue, which shows that in the market economy, it is appropriate for the local government of Jiangxi province to adopt the financial management principle of "revenue determined based on expenditure".In the end, we put forward some suggestions.