论疫情之下我国应急财政投入的路径选择  

Research on the Path Choice of China's Emergency Financial Investment under the Background of the COVID-19

作　　者：宏结[1] 钟晓欢 JIE HONG;XIAOHUAN ZHONG(Business School of China University of Political Science and Law)

机构地区：[1]中国政法大学商学院 [2]中国政法大学研究生院

出　　处：《产业经济评论》2021年第1期5-18,共14页Review of Industrial Economics

基　　金：国家社科基金“WTO框架下中国应对及运用贸易救济措施促进产业发展的经验研究”(12BJL06)的阶段性成果。

摘　　要：部分中小企业在新冠肺炎暴发期间命悬一线,虽然中央和地方政府迅速进行了应急财政管理,然而效果却不尽如人意。文章综合运用危机管理和灾害经济学分析了目前货币政策和部分应急财政政策的不适用性,以及疫情期间市场对于直接财政投入的需求,本研究认为现金流才是现阶段中小企业的救命稻草,并通过对比历史上发达国家应急财政管理的基本状况,阐述了我国应急财政投入的现状以及存在的问题。基于此,从投入方向、投入速度、投入力度、投入效果四个方面,提出了拓宽应急资金来源渠道、完善应急财政运作体系、规范支出管理体制、加大动态监督力度、定向投入应急资金的建议。The COVID-19 broke out in Wuhan and spread throughout the country.In order to ensure that small and medium-sized enterprises can survive the crisis,the central and local governments quickly carried out emergency financial management and introduced several rounds of fiscal policies to provide enterprises with financial guarantees,but the results were unsatisfactory.This paper uses crisis management and disaster economics to comprehensively analyze the market demand for direct financial input at the current stage.By comparing the basic state of emergency financial management in developed countries,this paper expounds the status and existing problems of emergency financial investment in China.Based on this,this article puts forward suggestions for broadening the source of emergency funds,improving the emergency financial operation system,standardizing the expenditure management system,strengthening dynamic supervision,and directing emergency funds from four aspects:investment direction,investment speed,investment intensity,and investment effect.To a certain extent,improve the effectiveness of the government's financial investment in the face of the Black Swan incident.

关 键 词：应急财政投入 新冠肺炎 财政政策 中小企业 

分 类 号：F812.2[经济管理—财政学]