公平正义,是我国财政体制建立与完善的必然追求。在此目标下,我国已有的以均衡性为原则的财政体制模式成绩斐然,但仍存在财政资金投入产出效率低下的缺陷。对此,笔者重新审视了均衡性财政体制的构建逻辑与制度设计,借鉴德国已有的成功经验,为我国最终形成政府间关系有效协调、财政资金有效流动、均衡性财政职能有效发挥的体制模式提供了路径规划。 Fairness and justice are the inevitable pursuit of establishing and perfecting the financial system in our country. Under this goal, the existing financial system model based on the principle of equilibrium has achieved remarkable results. However, there are still some shortcomings in the inefficiency of input and output of fiscal funds. In this regard, the author re-examine the construction of a balanced financial system logic and system design, learn from the successful experience of Germany for China’s final formation of an effective coordination of intergovernmental relations, the effective flow of financial resources, the balance of financial functions effectively play the institutional model Provides path planning.