在风险平衡中保持财政健康——疫情背景下德国财政健康度分析  

Maintaining Fiscal Health in Risk Balance——Analysis of German Fiscal Health under the COVID-19 Epidemic Background

作　　者：于雯杰 Yu Wenjie

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2020年第10期109-121,共13页Fiscal Science

摘　　要：新冠肺炎疫情的暴发对德国的经济社会产生巨大影响。为应对疫情冲击,德国政府先后推出总额约8800亿欧元的经济刺激计划,在促进经济复苏的同时,也打破德国长期实施的零赤字财政平衡原则,增加了德国的财政风险,对德国的财政健康度造成较大冲击。面对巨大的风险考验,德国有效发挥财政的平衡器与稳定器功能,在化解公共风险的同时保持了财政健康。德国财政很多好的做法值得我们借鉴:平时遵循严格财政纪律,面临风险时有扎实的财政根基为化解公共风险提供保障;当风险来临,通过主动风险转化,不断平衡各种公共风险,避免风险聚集演化为危机;用短期财政风险换取长期发展潜力,在动态变化中维护财政健康。The outbreak of the COVID-19 has a great impact on the economy and society of Germany.In order to deal with the impact of the epidemic,the German government has launched a total of about 880 billion euro economic stimulus plan,which not only promotes economic recovery,but also breaks the zero deficit fiscal balance principle implemented by Germany for a long time,increases the fiscal risk of Germany,and threatens its fiscal health.Be faced with the huge challenge,German public finance has effectively played the function of balancer and stabilizer,and maintained fiscal health while resolving public risks.Many good practices of German public finance are worth learning from:first,to emphasize strict fiscal discipline and have a solid fiscal foundation to provide guarantee for public risks;second,constantly to balance various public risks through active risk transformation to avoid risk aggregation and evolution into crisis;third,to exchange short-term fiscal risk for long-term development potential,and maintain fiscal health in dynamic changes.

关 键 词：财政健康度 风险平衡 债务刹车 

分 类 号：F813[经济管理—财政学]