本文采用Theil指数计量模型对我国县域财政能力的差距进行了考察,发现我国县域财政能力差距呈继续扩大的趋势。特别值得重视的是,虽然经济发展水平的差异仍然是产生我国县域财政能力差距的最重要因素,但产业结构差异、城镇化水平的差异以及地理位置的不同对县域经济发展差距的影响越来越大。 This paper uses the Theil index measurement model to investigate the gap between the county financial capacity in our country and finds that the gap between the financial capacity of our county has continued to expand. It is particularly worth noting that although the differences in economic development are still the most important factors that cause the disparity in the financial capacity of counties in our country, the influence of industrial structure differences, urbanization levels and geographical differences on the economic development disparity in counties Big.