中國自1978年經濟開放改革以來，快速的經濟成長是有目共睹的，在這一系列的改革當中，財政地方分權化被視為一個重要的刺激要素，所以有相當多的文獻深入探討財政地方分權化與經濟成長之間的關係。然而，資訊化的社會增廣了人們對於不同偏好的需求，高度的經濟成長表現也不再是人民唯一追求的目標，取而代之的是希望擁有一個完善與永續的生活環境，也因此聯合國發展計畫署（UNDP）設計了一個衡量區域發展的綜合指標，冀望藉由此指標能更客觀且多元的評估國家或是區域的人類發展程度。 本篇文章之研究目的，即為探討中國的財政地方分權化對於區域人類發展的效果為何，因此利用中國6個年份的省市追蹤資料（panel data）來進行分析，並將財政地方分權化變數之平方項加入實證模型中，試圖探析中國的財政地方分權化，與區域人類發展是否存在非線性的關係。最後，本研究經由實證結果發現，財政地方分權化對於區域人類發展是有正面的幫助，然而這個助益會隨著分權程度的增加而消減，過了最適的臨界水準後甚至會有負向效果；也就是說，對於中國各省市而言，絕對財政中央集權化與完全財政地方分權化，對於區域人類發展皆會產生不良的影響。 最後本研究亦認為，並非高度的財政分權化即可為地方人類發展帶來最大的助益，若中央能適度的下放財政權限，以利於資源的有效分配，其對於整體的社會發展來說才是最大的幫助。而依目前現況，中國政府應當在不持續擴張地方財政權限下，加速提高低度發展省分的財政地方分權程度，以增進區域的人類發展並且改善不均等現象。 / Since China started the economical reform in 1978, the rapidly economic growth is extremely amazing. In the series of reform, the fiscal decentralization of region is viewed as an important factor. However, pursuing the economic growth will not be the only goal anymore now. Instead, people nowadays want to live in a sound environment. Thus, the United Nationals Developing Programme has designed a mixed index in order to measure the human development in nations or regions more objectively than before. The purpose of this study is to discuss what effects on human development will be when the fiscal decentralization of region is implemented in China. This study uses provincial-level panel data to analyze them, and finding that there is a positive causality but diminishing marginal returns. According to the results, for any provinces in China, whether the absolutely fiscal centralization or completely fiscal decentralization is implemented, there is no benefit for regional development. In conclusion, the high fiscal decentralization won’t benefit the people in the region the most. Thus, the best way for the overall social development is that the center government releases the fiscal power in an appropriate degree in China, so that the human development in the regions could be improved.