The 21st century is the century of talent competition, economic growth with human capital as the core has replaced economic growth with physical capital as the core, education, especially the development of higher education has become an important driver of economic growth, higher education and economic development, income distribution is closely related, all countries attach great importance to the development of higher education, provide financial support for the development of higher education, the relationship between higher education financial expenditure and economic growth and income distribution has developed into a research hotspot. From the perspective of new economic geography, this study discusses the distribution characteristics and influencing factors of regional higher education fiscal expenditure, analyzes the correlation between regional higher education expenditure and income distribution, and attempts to find the optimal way to allocate regional higher education fiscal expenditure, so as to give full play to the positive role of regional higher education fiscal expenditure in income distribution. Regional higher education fiscal expenditure modes include progressive, formulaic, performance-based, derivative, and compound. Path dependence and locking in the evolution of higher education fiscal expenditure patterns are presented as functional locking, cognitive locking, and political locking. Functional lock-up leads to convergent development among universities, cognitive lock-in leads to insufficient effective financial supply, and political lock-up imprisons the will of the governor. The path dependence of the higher education fiscal expenditure model and the functional locking, cognitive locking and political locking formed are the shackles of the benign development of higher education, and to get rid of the shackles, it is necessary to carry out functional unlocking, cognitive unlocking and political unlocking, and innovate the higher education fiscal expenditure model. Functional unlocking should classify and stratify the financial expenditure mode of higher education, cognitive unlocking should clarify the dynamic fiscal responsibility of the government on the financial expenditure mode of higher education, and political unlocking should de-administratively constrain the financial expenditure mode of higher education. The influencing factors of higher education financial expenditure include geographical regional economic level, politics, higher education financial system, geographical regional financial strength, geographical regional higher education foundation and national higher education expenditure geographical regional layout, and these influencing factors are interrelated. The financial expenditure and income stratification of higher education in geographical regions are not only one-way causal relationships, but also have an endogenous relationship with each other. Due to the mobility of workers and competition among local governments, there is also a spatial correlation between fiscal expenditure and income stratification of higher education in geographical areas. In the cluster analysis of higher education financial expenditure in various provinces, it is found that economically developed areas, strong financial resources, higher education financial expenditure is not weak, economically underdeveloped areas, insufficient financial resources, although there is support from national policies, but after all, there are many debts, higher education financial expenditure still needs to be strengthened. At the same time, the financial expenditure of higher education in some provinces in the eastern region is obviously clustered into one category, while the clustering of higher education fiscal expenditure in the central and western provinces is not significant. The eastern region has different categories of provinces, such as Hainan, which can determine that there are clusters of higher education fiscal expenditure in different provinces in the eastern region, and in the hierarchical cluster analysis, the central and western regions and the northeast region are clustered into one category, and it is necessary to further subdivide the eastern region in order to adjust the input policy of higher education fiscal expenditure in a more targeted manner. The central, western and northeastern regions can be combined into one large region, so that the geographical investment policy of higher education fiscal expenditure does not compromise on the other. In the analysis of the spatial distribution characteristics of regional higher education fiscal expenditure, it is found that regional higher education fiscal expenditure is relatively concentrated, but the degree of concentration is lower than GDP and income stratification, indicating that although the government power has not fully compensated for market failure, it still alleviates market failure to a certain extent. In the evaluation of regional higher education fiscal expenditure output, it is found that the regional higher education financial expenditure output is not only affected by basic conditions such as the stock of higher education financial expenditure, but also affected by the regional higher education financial expenditure efficiency, which depends on the specific factors of the region, including the higher education cluster environment, the correlation between economic income, and the absorption of the spillover of higher education fiscal expenditure outside the region. The gap between China's regional higher education financial expenditure output is significant but there is an improvement trend, which is the result of the combined effect of the scale and efficiency of interregional higher education financial expenditure, which has a significant impact on the total factor productivity (TFP) of higher education, the scale of higher education financial expenditure, and the regional economy, which in turn disturbs the income stratification between regions and regions. In the optimization of the geographical regional allocation of central higher education financial expenditure, it is necessary to increase the geographical area investment of higher education financial expenditure, raise higher education financial funds through multiple channels, pump fat and thin each geographical area, and transfer payments to make up for the efficiency loss of higher education investment in economically underdeveloped provinces. In the financial expenditure of higher education in the eastern, central, western and northeastern regions, the government supports the development of higher education in the eastern region, supports the sharing of higher education resources in the northeast region, helps the rise of higher education in the central region, tilts the improvement of the quality of higher education in the western region, and implements the plan for counterpart support for western universities in eastern universities. In the financial expenditure of higher education in the "development pole" of the higher education agglomeration area, the financial support for the "development pole" strives to create a "double first-class", and the advanced drives the backward. In the financial expenditure of higher education in the old, young, marginal and poor and grassroots areas, a new comprehensive local junior college can be established with financial support, and the method of nesting and attracting phoenixes can be used to jointly run schools with undergraduate colleges and universities with close geographical locations, and the original teacher training college can be expanded into a comprehensive local junior college. In the financial expenditure of higher education in political and economic areas, regions with "double strength" in political economy should not only invest in the development of higher education, strive to build world-class universities and disciplines, but also strive for the rational development of regional income stratification; In politically strong and economically weak regions, the key is to use political advantages to grab more central higher education financial expenditure, transform political advantages into higher education development capabilities, and strive for reasonable income stratification; In politically weak and economically strong regions, the key is to use economic advantages to supplement higher education investment, improve regional higher education development capabilities, and then promote the rationalization of income stratification; Regions with "double weakness" in politics and economy need to adopt a follow-up strategy. In the financial expenditure of higher education in economic zones such as the Yangtze River Economic Belt, the financial investment of higher education in the "Belt and Road" should support higher education to practice internal strength, support higher education to "go global", industry-university-research cooperation, and higher education "introduction". The financial investment of higher education in the Yangtze River Economic Belt should appropriately allocate the structure of financial investment of higher education, reasonably cultivate higher education talents, and attract college talents by multiple means. The fiscal expenditure for the coordinated development of higher education in the Beijing-Tianjin-Hebei region should improve the institutional environment for reciprocal cooperation in higher education, clarify the responsibilities of higher education in the coordinated development of the Beijing-Tianjin-Hebei region, expand the effective cooperation fields of higher education in the coordinated development of the Beijing-Tianjin-Hebei region, and build a discipline group of colleges and universities to serve the coordinated development of the Beijing-Tianjin-Hebei region. In the financial expenditure of higher education in central cities, finance should support the overall and coordinated development of higher education at all levels, cultivate talents, introduce talents, and build a platform for school-enterprise cooperation. In the financial expenditure of higher education in marginal cities, it is necessary to promote the progress of higher education in marginal cities based on spatial layout, promote the growth of higher education in peripheral cities with social resource sharing, and accelerate the progress of higher education in marginal cities by means of unbalanced development of higher education. Policy suggestions for the geographical regional investment strategy of higher education fiscal expenditure at the national level: appropriately adopt central higher education financial cost compensation measures for economically backward areas, scientifically determine the proportion of individual higher education cost burden borne by students in economically backward areas, improve the national student aid system, establish a performance evaluation system for higher education fiscal expenditure, financially promote the development of international certification of professional education, and build a benefit compensation and incentive mechanism for cross-regional higher education cooperation. The policy recommendations of the geographical regional investment strategy of higher education fiscal expenditure at the geographical regional level are to build a coordinated development of higher education fiscal expenditure mode in the region, promote the differentiated development of regional higher education, pay attention to both internal and external opening-up, strengthen the evaluation of higher education performance of local government officials, and promote the development of an open higher education investment system. Keywords: higher education financial expenditure; income stratification; New Economic Geography; Spatial distribution; ABSTRACT21st century is a century of talent competition. Economic development based on human capital has replaced economic development based on physi cal capital; education especially higher education is an important motivator. Higher education is closely related to economic development and income distribution. All nations pay high attention to the development of higher education and fund higher education. The relationship among higher education,economic development and income distribution has been a hot topic in social science. The research discusses the allocation features of regional higher education governmental spending and causes,analyses the relationship among higher education,economic development and income distribution and tries to find the optimum way of regional higher education governmental spending allocation to let it play positive role fully in economic development and income distribution. The modes of regional higher education governmental spending include progressive mode,formula mode,performance mode,derivative mode and compound mode etc. The path dependence and lock-in of the transition of the higher education governmental spending modes is functional lock-in,cognitive lock-in and politi cal lock-in. Functional lock-in results in the convergent development of universities and colleges,cognitive lock-in causes inadequate supply of public finance,and politi cal lock-in is stuck in official's will. The lock-ins are fetters of higher education development,we have to functionally unlock,cognitively unlock and politi cally unlock to get rid of the fetters and innovate the modes of higher education governmental spending. Functional unlock is to classify the modes of higher education governmental spending,cognitive unlock is to clarify the dynamic fis cal responsibilities of governments,politi cal unlock is to remove the administrative constraints of the modes. The causes of higher education governmental spending are regional economy,politics,fis cal system of higher education,regional financial strength,regional higher education foundation and regional layouts of national higher education governmental spending and the causes are related to each other. Regional higher education governmental spending and income stratification are not only one-way cause and effect but also mutual endogenous. For labor mobility and competition among governments,regional higher education governmental spending and income stratification also related to each other spatially. The cluster analysis of provincial higher education governmental spending finds out that developed regions have strong financial resources and high governmental spending in higher education, while underdeveloped regions have weak financial resources and low governmental spending in higher education even with the support of national policies. Some provinces in the eastern region belong to same classification in higher education governmental spending obviously. Provinces in central region and western region don't cluster obviously. Some provinces such as Hainan Province in eastern region are different to other provinces,which suggests that provinces in east regions belong to different cluster. In hierarchy cluster analysis central and western region and northeastern region belong to one cluster. Eastern region should be fractionized so that input policy could be appropriate for adjusting higher education governmental spending. Central,western and northeastern regions should be combined to one great region so that the governmental spending in higher education could be balanced. The spatial features of regional governmental spending in higher education show that regional governmental spending is concentrated but the concentration is less than that of GDP and income stratification,which means that government couldn't offset market failure but alleviate it. The evaluation of output of governmental spending in higher education proves that the output is not only influenced by the stock but also the productivity which is decided by regional factors such as cluster,relationship with economy and income stratification,absorbing the spillover of higher education of government spending outside of the region. The research also demonstrates that outputs of regional government spending in higher education vary a lot but tend to decrease. That is the co-function of the s cale and productivity of regional government spending in higher education,the output has significant influence on higher education total factor productivity,s cale of government spending in higher education,economic growth,and further the income stratification among the regions. Strategy of governmental spending in higher education in national viewpoint,the optimization of central governmental spending in higher education should increase the regional input,collect funds for higher education through multi-channels,take things from the better-off regions and give them to the poorer ones,make transfer payments to compensate the efficient loss of governmental spending in higher education of undeveloped provinces. In the governmental spending of higher education in eastern,central,western and northeastern regions,governmental spending should support higher education develop first in eastern region, help higher education resource sharing in northeastern region,aid higher education to rise in central region,tilt to higher education quality improvement in west region and carry out the program of counterpart support between universities and colleges in eastern region and western region. Strategy of governmental spending in growth pole of higher education gathering area should fund growth pole to have first-class universities and first-class disciplines,the developed drag the undeveloped. Strategy of governmental spending in higher education in old revolutionary ar ea,ethnic areas,remote area,impoverished area and grass root areas should set up a comprehensive lo cal colleges, run a university or college jointly with a 4-year university or college adjacent in geography or enlarge an original normal college to a comprehensive lo cal college. Strategy of governmental spending in higher education in region viewpoint,the governmental spending in higher education in politi cal and economic regions,the regions with strong politics and economy should input more for higher education to build first-class universities and first-class disciplines in the world and develop the income stratification reasonably. Regions with strong politics and weak economy should get more funding from the central government through the politi cal advantage and change the advantage to development of higher education and strive for reasonable income stratification. Regions with weak politics and strong economy should make use of the economic advantage to compensate spending in higher education to develop higher education and push reasonable income stratification. Regions with weak politics and economy should adopt following policy. Governmental spending in higher education in regions such as Yangtze River economic zone,one belt and one road should support higher education,aid higher education going out, industry-university-institute cooperate and to bring in higher education. Yangtze river economic zone should allocate input structure of higher education,train talents and attract talents gathering in universities and colleges by multi-methods. Coordinated development of Beijing,Tianjin and Hebei should perfect the environment of working together and benefitting each other,clarify the responsibility of higher education. Center cities should support all-level higher education developing coordinately,talent training and talent bringing in and set up the platform of university-enterprise cooperation. Remote cities should push higher education develop based on spatial allocation and accelerate higher education develop by means of unbalanced development. The suggestions for the strategy of higher education gov ernmental spending from the national viewpoint are to adopt measure of cost compensation of central government to underdeveloped regions ,stipulate scientifi cally the cost burden ratio of student in underdeveloped regions,perfect national grant-aided system,build appraisal system of governmental spending in higher education,push the development of international professional accreditation and set up benefit compensation and incentive mechanism for the cooperation among regions. The suggestions for the strategy of higher education governmental spending from regional viewpoint are to set up governmental spending mode in higher education for coordinated development within regions,push regional higher education develop differently,open to the inside and outside,strengthen performance appraisal of higher education of lo cal officials and develop opening-up investing system of higher education. Key words:governmental spending in higher education; income stratification; new economic geography; spatial allocation; inbalanced coordinative input（AI翻译）