常态化疫情防控视域下中国应急财政干预的法治路径  

Legal Path of China's Emergency Fiscal Intervention from the Perspective of Normalized Epidemic Prevention and Control

作　　者：王婷婷[1] WANG Tingting(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：《上海交通大学学报（哲学社会科学版）》2022年第3期75-88,共14页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

基　　金：国家社科基金重点项目“全面实施预算绩效管理的法治保障研究”(19AFX006);教育部人文社会科学研究一般项目“应对突发公共事件的财税法应急保障研究”(21YJA820007);重庆市教委人文社会科学研究基地项目“数字金融发展对中国金融稳定的影响与法治应对研究”(22SKJD038)。

摘　　要：面对突如其来的新冠疫情,中国综合运用应急财政措施进行及时干预的同时,也暴露出财政应急法治建设存在专门性立法不足、资金配置有失公平、监督问责机制不尽完善等问题。为应对疫情带来的财政法治挑战部分国家秉持“紧急不避法治”原则,通过制定专门的应急财政法律制度、依法设置应急财政的适用条件、科学调整应急财政的具体措施、合理设置应急财政的实施程序等方式优化了法治框架。进入常态化疫情防控时期,中国应立足国情,从“四个维度”加紧完善危机应对的财政干预法律制度,兼顾常态治理与应急治理,持续完善应急财政干预规则体系;兼顾形式法治与实质法治,确立财政例外规则及其回归路径;兼顾精准治理与实质公平,合理调适财税制度的运用领域;兼顾效果保障与廉洁维护,加强应急财政干预的监管力度。In response to the Covid-19 pandemic,while China comprehensively used emergency fiscal measures to intervene promptly,problems also arise such as insufficient specialized legislation,unfair fund allocation,and incomplete oversight and accounta bility mechanisms in the construction of a fiscal emergency law system.To address the fiscal legal challenges posed by the pandemic,some foreign countries uphold the principle of“emergency but not evading the rule of law”and have optimized the framework of the rule of law by formulating a special emergency fiscal legal system,setting the applicable conditions of emergency finance according to law,scientifically adjusting the specific measures of emergency finance,and reasonably setting the implementation procedures of emergency finance.To optimize fiscal governance from the perspective of normalized epidemic prevention and control,China should continue to improve the fiscal intervention legal system for crisis response from four dimensions,including taking into account both normal governance and emergency governance to improve the emergency fiscal intervention rule system,taking into account both formal and substantive rule of law to establish fiscal exception rules and their return paths,taking both precise governance and substantive fairness into consideration and rationally adjust the application areas of the fiscal and taxation system,and taking effective assurance and integrity maintenance into consideration to strengthen the supervision of emergency financial intervention.

关 键 词：常态化疫情防控 公共风险 财政法治 财政例外 实质正义 

分 类 号：F812[经济管理—财政学] D922.2[政治法律—经济法学]