This paper aims to clarify the trend of the public expenditure for the urban infrastructure in thegrowing cities and the declining cities by analyzing the local govemment finance.τne conclusion are as follows， 1. In the large cities the expenditure for the civil engineering per capita is much larger than those in the middle， small cities and the town and villages. While the expenditure for the education per capita is same as in those cities. 2. The difference of the civil engineering expenditure per capita between the large cities and other cities depends on that of the expenditure for the city planning per capita. 3.In the items of the city planning expenditure， the expenditure for the land readjustment and the road in the large cities is much larger. This is the reason that the expenditure for the civil engineering is larger in the large cities. 4. When the middle and small cities are extremely growing， the expenditure for the education in those cities is primarily increasing， while， when they are declining， the expenditure for the welfare is increasing. 5.In the growing cities the expenditure for the road and the city planning is increasing， while in the declining cities the expenditure for the housing is larger than those of the growing cities.
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