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作 者:杨志安[1] 石宛青 Yang Zhian;Shi Wanqing
机构地区:[1]辽宁大学经济学院
出 处:《财政科学》2020年第6期58-67,共10页Fiscal Science
基 金:教育部哲学社会科学研究重大课题攻关项目“对政府全口径预算与决算的审查监督研究”(项目编号13JZD021)的阶段性成果。
摘 要:在重大公共卫生事件发生时,中国要摆脱社会经济生产消费受到影响的情形,财政政策主导的经济治理最为行之有效。本文以公共品供给和经济治理为研究视角,结合中国以往处置公共事件如非典的成功经验,检视新冠疫情期间中国应急财政处置工作,进行效果评估与问题评析以寻找应对举措。论文分析了自疫情暴发以来对经济、行业、企业个人的影响和现行举措——兼顾长短期的税费社保组合拳与新基建投资。最后提出了以税费、社保、就业稳民生、新消费共振新基建配合货币政策的财政举措,以及增加公共服务设施与轮换、绩效制度等新冠疫情的财政应对之策。When major public health events occur,China has to handle the situation in which social and economic production and consumption are affected.Fiscal policy-led economic governance is most effective.This article takes the public goods supply and economic governance as the research perspective,combined with China's previous successful experience in handling public events such as SARS,examines China's emergency fiscal policy during the 2019-nCOV epidemic situation,and conducts effect evaluation and problem analysis to find current response measures.The thesis analyzes the impact on the economy,industry,and individuals since the outbreak of the epidemic.The current measures include:1)taking into account the combination of long-term and short-term taxes,fees and social security policies;2)investing in new infrastructure.Finally,it puts forward such policies as taxation,social security and employment to stabilize people's livelihood;new consumption resonates with new infrastructure;fiscal measures in line with monetary policy;fiscal measures to respond to the 2019-nCOV epidemic situation,including public service facilities and rotation,and performance systems.
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