政府预算与突发公共卫生事件的应对——以新冠肺炎疫情为例  

Government Budget and Response to Public Health Emergencies:A Case Study of Pneumonia in COVID-19

作　　者：杨志安[1] 胡博[1] 邱国庆[1] YANG Zhi’an;HU Bo;QIU Guoqing(School of Economics,Liaoning University,Shenyang 110036,China)

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《辽宁大学学报（哲学社会科学版）》2020年第5期40-49,共10页Journal of Liaoning University(Philosophy and Social Sciences Edition)

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与监督研究”(13JZD021);辽宁省教育厅新型智库项目“辽宁经济高质量发展的财税支持研究”(LZK202003);辽宁经济社会发展课题“支持我省经济高质量发展财政政策研究”(2021lslybkt-004)。

摘　　要：2020年初新冠肺炎疫情暴发,中国政府实施了全面而有效的防控措施,财政政策主导的预算支出为打赢疫情防控阻击战提供了财力保证,中国抗击新冠肺炎疫情取得了举世瞩目的成就,但同时也暴露出一些存在的问题。文章从预算中公共卫生领域投入、预算公开程度、预备费计提比例、公共卫生支出结构四个方面,分析了新冠肺炎疫情应对中所暴露的政府预算管理短板,并提出改善公共卫生财政投入、明确政府定位与责任、完善人民代表大会的预算监督职能、深入推进预算公开、健全应急预算管理机制、合理调整公共卫生支出结构的对策建议。At the beginning of 2020,when the new crown pneumonia epidemic broke out,the Chinese government implemented comprehensive and effective prevention and control measures.The budgetary expenditure led by fiscal policy provided financial guarantee for winning the fight against the epidemic.China’s fight against the new crown pneumonia epidemic has achieved world-renowned achievements,but also exposed some existing problems.This paper analyzes the shortcomings of government budget management in response to pneumonia epidemic in COVID-19 from the following four aspects:public health investment in budget,budget openness,reserve fund accrual ratio and public health expenditure structure,and then puts forward some countermeasures and suggestions,such as improving public health financial investment,clarifying the government’s position and responsibility,perfecting the budget supervision function of the People’s Congress,deepening budget openness,improving emergency budget management mechanism and rationally adjusting the public health expenditure structure.

关 键 词：公共卫生 政府预算 应急财政资金管理 

分 类 号：F812.3[经济管理—财政学]