突发事件背景下预算法应急机制的困境与出路  

The Dilemma and Outlet of the Emergency Mechanism of Budget Law under the Background of Emergent Events

作　　者：陈治[1] CHEN Zhi(Economic Law School,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《法学论坛》2022年第1期87-96,共10页Legal Forum

基　　金：教育部人文社科规划基金项目《应对突发公共事件的财税法应急保障研究》(21YJA820007)的部分成果。

摘　　要：在应对突发事件而组织、调配、动用公共资源的过程中,财政作为国家治理的基础与重要支柱发挥了关键作用,而财政应急实践又是透过预算法上的一系列应急机制进一步展示其行动轨迹的,能否在预算层面提升公共资源的统筹规划与管理利用水平成为审视国家应急治理成效的重要标准。然而,分析预算法上的相关应急机制安排,发现其适用范围过于局限于紧急处置阶段,缺乏风险预防的制度化考量;当风险转变为现实危机时,应急机制又过于注重资金保障,忽视预算法内在的行为约束要求;进一步到恢复重建阶段,预算法应急机制还面临与预算法之外的其他风险应对专门立法的关系调适,以克服支出法定化及预算僵化的困扰。整体观之,预算法提供的应急机制远未适应风险社会突发事件应对的实践需求,与其支撑国家应急治理体系建设的应有定位存在明显差距。基于此,有必要面向风险预防需求扩展预算法应急机制的适用范围,区分不同阶段、不同类型预算法应急机制的保障与约束需求,协调预算法与其他风险应对专门立法的关系,使预算法真正承载突发事件的应对重任。The practice of financial emergency shows its action track through a series of emergency mechanisms in the budget law, Whether the overall planning, management and utilization level of public resources can be improved at the budget level has become an important standard to examine the effectiveness of national emergency management. However, it is found that its scope of application is too limited to the emergency disposal stage, and lack of institutional consideration of risk prevention;When the risk turns into a real crisis, the emergency mechanism pays too much attention to the fund guarantee and ignores the inherent behavior constraints of the budget law;Further to the stage of recovery and reconstruction, the emergency mechanism of the budget law also faces the adjustment of the relationship with the other special legislation to deal with risks outside the budget law, so as to overcome the problems of expenditure legalization and budget rigidity. It is necessary to expand the scope of application of the emergency mechanism of the budget law to meet the needs of risk prevention, distinguish the guarantee and constraint needs of different stages and types of emergency mechanism of the budget law, and coordinate the relationship between the budget law and other special legislation for risk response, so as to make the budget law truly carry the responsibility of emergency response.

关 键 词：疫情防控 财政支出 预算法规制 预算授权 

分 类 号：D922.2[政治法律—经济法学]