财政垫付责任:基于社会法理论的分析  

Liabilities of Financial Payment on Account: Analysis Based on Social Law Theory

作　　者：叶姗[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《财贸研究》2011年第4期149-156,共8页Finance and Trade Research

基　　金：教育部人文社科研究青年基金项目"平衡预算与赤字控制法律问题研究"(批准号:09YJC820002)的阶段性成果

摘　　要：及时救治受害人是突发事件处置中最重要的措施,因此,充足的救治费用保障至为关键。突发事件可能没有侵权行为人、其他法定责任人或相关主体缺乏即时赔付的责任能力,而受害人也可能欠缺自行给付救治费用的能力,由公立医院垫付救治费用则于理不合,这些都是财政垫付救治费用的客观理由。垫付责任已被《侵权责任法》确立为一种侵权责任,而财政垫付则有别于传统的财政支出行为,财政垫付责任可以视为财政支出行为与侵权责任发生的竞合。财政垫付将有力促进突发事件造成损害的填平,理论上属于社会救助体系中专项救助的范畴。The most important measure is curing victims in dealing with sudden incidents,and securing adequate treatment charge is crucial.Infringers,other persons of compensation responsibilities,or obligation ability probably do not exist to give immediate compensation,victims may not be able to afford treatment,and it′s unreasonable for public hospitals to pay it,which are all objective reasons that treatment charge is paid on account by finance.Payment on account duty has been established as a kind of tort liability by Tort Law of Chin,and is different from traditional financial expenditure behavior.Therefore,the liabilities are combined with financial expenditure behavior and tort liabilities.Financial payment on account will effectively promote compensation of social damage caused by sudden incidents,which belongs to special relief system in the series of social relief system in theory.

关 键 词：财政垫付 突发事件处置 社会损害填平 专项救助 

分 类 号：F812.4[经济管理—财政学]