【摘要】Fiscal expenditure influence social equality in many ways, among which, the subsidy expenditure on the low-income group directly raise their income level; expenditure on the education and health establish an equal condition to start for every citizen. In a word, the fiscal subsidy expenditure and social welfare expenditure bring about larger income effect for the low-income group. Therefore, it is very important to analyze the rlelation between fiscal expenditure and social equality from different angles. This paper studies the issue on this basis, draws the initial conclusion, and puts forward relevant policy suggestions for government.