财政作为统筹区域发展的重要工具和手段,在调节地区收入差距、实现资源优化配置和稳定经济等方面应有更大的作为。本文主张借鉴西方发达国家公共财政制度特别是德国通过横向转移支付实现区域协调发展的作法,提出将中国经济区由现有东、中、西“三大部”的纵向划分,改为横向划分的泛珠三角、泛长三角和大环渤海“三大块”财政经济区,构建区域经济竞 As an important tool and means for co-ordinating the development of the region, finance should make greater efforts in adjusting the regional income disparity, optimizing the allocation of resources and stabilizing the economy. This paper advocates learning from the western developed countries public finance system, especially Germany through horizontal transfer payment to achieve regional coordinated development, put forward to China’s economic zone from the existing East, Central and Western “three” to the horizontal division, Pan-Pearl River Delta, Pan-Yangtze River Delta and the Bohai Sea, the “big three” financial and economic zones, building a regional economy