The fiscal reform of "province directly governing county" has affected the fiscal expenditure behavior of county-level governments to a certain extent. Taking Guangdong Province as an example, the article uses the double difference method to analyze the impact of the reform of "province directly governing county" on the counties' non-economic public services expenditure. Studies have found that the reform has generally reduced the proportion of non-economic public service expenditures in total fiscal expenditures, a and this result will gradually worsen over time. Therefore, there is a need to further improve the transfer payment system and the appraisal mechanism for officials, promote administrative system reform. Thus, the level of public service provision at the county level for people's livelihood can be improved.