从中央政府向地方政府的财政公平转移是很多联邦国家财政措施的特征。一种观点认为这些转移是个人再分配制度的必要补充。它们使地区政府以不违背公平和效率的国家目标的方式行使自己的自主权 ,从而促进了分权过程。这是因为分权必将导致地区政府承担对这些目标的实现产生影响的工作 ,也会造成不同的地方政府在提供指派给它们的服务上的能力差异。这里总结了财政分权的效益和代价。恰当规划的财政分享计划能实现分权的效益而不付出任何代价。本文简要介绍了能够实现这一点的财政分享计划的特征 The fair transfer of finance from the central government to local governments is characteristic of many federal state fiscal measures. One view is that these transfers are a necessary complement to the system of personal redistribution. They facilitate the decentralization process by enabling local governments to exercise their autonomy in a manner that is not contrary to the national goals of fairness and efficiency. This is because decentralization will inevitably lead to regional governments undertaking work that affects the achievement of these goals and will also result in differences in capacities of different local governments in providing the services assigned to them. Here summarizes the benefits and costs of fiscal decentralization. Properly planned fiscal sharing programs can achieve the benefits of decentralization without any cost. This article outlines the features of a financial sharing program that can do this