德国是实行社会市场体制的国家，既推行市场机制和自由竞争，又强调国家对宏观经济的调控，以矫正市场运行中的偏差。德国财政参与宏观经济调控的职能主要体现在3个方面。1．配置职能，通过财政分配，优化公共物品和私人的组合，确定哪些公共物品由谁生产，哪些公共服务由谁提 Germany is a country practicing the social market system. It not only promotes market mechanisms and free competition but also emphasizes the government’s control over the macroeconomy so as to correct the deviations in the market operation. German financial participation in macroeconomic regulation and control functions mainly in three aspects. 1. Allocate functions to optimize the distribution of public goods and private persons through fiscal allocation to determine who produced which public goods and which public services are provided