德国战后成功实施的一套以转移支付为主要表现形式的财政平衡体系 ,对解决经济迅速崛起过程中出现的地区不平衡 ,保障国民经济均衡、稳定发展起到了重要作用。一、德国财政平衡体系的运作方式和特点１.为了实现联邦、州和地方在财政收入分配中相对均衡 ,避免因少数州或地方财政 The successful implementation of Germany’s post-war fiscal balance system, with transfer payments as its main manifestation, played an important role in resolving the regional imbalances that emerged during the rapid economic rise and in ensuring a balanced and stable development of the national economy. First, the German fiscal balance system mode of operation and features 1. In order to achieve the federal, state and local governments in the relative balance of revenue distribution, to avoid a few state or local financial