Under the background of economic transformation and high-quality development strategy, the coordinated development of regional economy and precise regulation of fiscal policy have become a hot spot of concern. This paper constructs the evaluation index system of regional economic high quality development and evaluates the level of economic high-quality development in the recent 10 years by using the entropy weight-TOPSIS method. Combined with Dagum Gini coefficient and spatial autocorrelation test, we study the spatial correlation of economic high-quality development among regions. The benchmark regression model and mediation effect model are constructed to calculate the effect of fiscal policy on the level of regional economic high-quality development, and to judge the effectiveness of fiscal policy regulation path. The study shows that the 30 provinces in China can be divided into different regions according to the level of high-quality economic development, and each region presents different types of characteristics such as “high – high”, with significant differences. The variables in the benchmark regression model and the mediation effect model are correlated at the 1% level, and pass the smoothness test when the difference is of the 0th order. Fiscal policy at the regional level has a positive contribution to the level of high-quality economic development, but at the same time is affected by the original level of development of each region.
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