Abstract: It is of great significance for China to adhering to the new development concept and promoting the implementation of the new type of urbanization strategy. Based on the panel data of 31 provinces of China from 2007 to 2019, this paper uses the spatial econometric model to analyze the impact of local public finance expenditure structure on the new type urbanization. The findings show that the quality and the efficiency of the new type urbanization, as well as the coupling and coordination degree of the two, all exhibit spatial spillover effects. The expansion of the proportion of social service expenditure and production expenditure has an inverted U-shaped impact on the quality of the new type urbanization. The direct and indirect effects on the efficiency of the new type urbanization and on the coupling and coordination degree of urbanization quality and efficiency are both positive; the expansion of the proportion of the consumption expenditure is to the disadvantage of the new type urbanization. In addition, the expansion of the proportion of production expenditure is not conducive to the improvement of the efficiency of the new type urbanization in the central region, while it favors the new type urbanization in the eastern and western regions. The expansion of the proportion of social services expenditures has a negative impact on the quality and efficiency of the new type urbanization in the western region, while its impact on the new type urbanization in the eastern and central regions is positive. The expansion of the proportion of consumption expenditure is not conducive to the improvement of the coupling and coordination degree of the quality and efficiency of the new type urbanization in the eastern and central regions. Therefore, the key supporting points of the local public finance should be clarified, the border and limits of the authority of public finance expenditures should be defined scientifically, and the structural management of the local public finance expenditures should be strengthened, so as to promote the coordinated development of the reginal urbanization.

Key words: local public finance, fiscal expenditure structure, new urbanization, spatial Dubin model