The paper has analyzed the relation between the intra-provincial fiscal system arrangements and the growth of county-level government human size, based on the county-level time series data of Hunan province from 1995 to 2008, using the grey correlation analysis taking the index of the decentralization of fiscal expenditure and revenue、 financial degree of self-sufficiency and average per person net fiscal transfer from the perspective of fiscal decentralization and transfer payment. In this paper, it gets conclusions that there is significant positive correlativity between fiscal decentralization, transfer measured by different indexes and government human size at county level of Hunan province, and the most powerful factor which can explain the growth of county-level government human size is intra-provincial government expenditure division decided by various provinces voluntarily, the second is intra-provincial revenue division system arrangements and finance self-sufficiency degree at county level, the last is transfer payment. It shows that intra-provincial fiscal division system possibly has some kind of gene which encourages county-level government human size to expand. Such phenomenon indicates that establishing sub-national intergovernmental fiscal decentralization and moderate scale of transfer are important approaches to control sudden inflation of county-level government human size.% 利用湖南省1995-2008年的县级数据，以灰色关联度分析作为工具，采用财政支出分权、财政收入分权、财政自给率、人均净财政转移支付指标，从财政分权与转移支付视角对省内财政制度安排与县级政府人力规模之间的关系进行分析。研究发现：不同指标度量的财政分权、转移支付与县级政府人力规模呈现比较显著的正相关关系，并且省内支出分权对湖南省县级政府人力规模的影响最大，其后依次为省内收入分权、县财政自给率和县人均净转移支付。这说明湖南省省内财政划分体制可能具有某种助长县级政府人力规模扩张的基因。这一发现表明，实行合理的省内财政分权和适度的转移支付规模是湖南省控制县级政府人力规模急剧膨胀的重要途径。
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