论社会风险应对中财政责任的限度  

Limitation of Fiscal Liability in Response of Social Risks

作　　者：叶姗[1] 

机构地区：[1]北京大学法学院

出　　处：《社会科学》2012年第2期121-131,共11页Journal of Social Sciences

基　　金：国家社科基金项目"政府间财政关系之法治化研究"(项目批准号:08CFX030)的阶段性成果

摘　　要：风险社会中,社会成员难以应对所有的社会风险,因此,政府需要承担一定的财政资金给付责任。政府参与社会风险应对的财政责任来源于社会公民权的行使,其法律属性是法定的保护义务,是社会基本权这一积极权利实现的保障。然而,如果应对社会风险的财政责任没有限度,就可能引发财政风险、甚至财政危机,同时也构成对国民财产权的过度侵害。基于均衡保护国民财产权与社会基本权的制度理念,财政责任必须以使公民享有免予匮乏的自由为限度。Social members cannot respond all of social risks; therefore government should take on a certain responsibility of paying financial funds. Fiscal liability of government which participate in response of social risks originates from exercising of social citizenship,it’s legal nature is protection obligation regulated by law, which is guarantee of realization of active right of social basic right. However,if government takes on responsibility in response of social risks limitless, it renders financial risks possibly and then financial risks, in the meantime, infringes national property right excessively too. Based on institutional concept of balanced protection of social citizenship and national property right, limitation of fiscal liability should be free of shortage of material of citizen.

关 键 词：社会风险应对 财政责任的限度 国民财产权 社会基本权 

分 类 号：D912.2[政治法律—民商法学]