Abstract: By using regional gravity model and regional concentration index and consistency index analysis method, combining ArcGIS with E - Views analysis tools such as data from 1998 to 2015 in Shanxi Province and the evolution of spatial pattern of contrast analysis. Conclusion shows that the fiscal revenue of center of gravity position has been located in the center of gravity position of fiscal expenditure by east direction, the change trend of fiscal revenue and fiscal spending priorities are consistent, fiscal revenue center of gravity of volatility is greater than the volatility of fiscal spending priorities. Fiscal revenue and fiscal expenditure imbalance concentration distribution in low concentration of county were above accounted for 90% of the total county. Overall evolution pattern of the fiscal revenues and expenditures in Shanxi Province presents a "relative coordinate - not harmonious - tend to be coordinated development characteristics. When fiscal revenue or expenditure by impact, showed a significant positive reaction between each other, but the revenue impact on fiscal expenditure is more outstanding.The influence of the level of economic development, coal resources and the level of urbanization growth rate of fiscal revenue and expenditure in 2015 space coordination is the most significant. The influence of the level of economic development, coal resources and the level of urbanization growth rate of fiscal revenue and expenditure in 2015 space coordination is the most significant.