论政府间横向财政失衡的法律规制

政府间横向财政失衡是实行政府分级与财政分权国家必然出现的现实问题。德国纵横交错的财政均衡模式是规制横向财政失衡的典型，其成败功过均对财政分权效果未臻理想的我国财政体制建设具有借鉴意义。国内已经出现的诸如对口扶贫、区域经济协调等旨在消弭横向财政失衡的零散做法，亟待法律化与规范化，使财政转移支付与财政合作等模式成为规制横向财政失衡的系统性法律，以缓解经济落后地区财政资源匮乏的窘境。

On Legal Regulation of Transverse Intergovernmental Fiscal Imbalance

Transverse intergovernmental fiscal imbalance is an inevitable and realistic problem in countries carrying out graded governments and fiscal decentralization. German fiscal equilibrium model is a typical system for the purpose of transverse intergovernmental fiscal imbalance; both its successful experience and failing lesson are referential experiences beneficial to financial system construction of our country of which fiscal decentralization result is not ideal yet. Some scattered ways of making up transverse fiscal imbalance have occurred in our country such as poverty alleviation and coordinated development of all regions, which are going to be legislated and standardized to establish systematical legal rules to regulate transverse intergovernmental fiscal imbalance and resolve fiscal resource shortage problem in economic backward regions.