财政韧性:财政应急治理现代化的一种思路  

Fiscal Resilience:An Idea for the Modernization of Fiscal Emergency Management

作　　者：景宏军[1] 吴婧源 Jing Hongjun;Wu Jingyuan

机构地区：[1]哈尔滨商业大学财政与公共管理学院

出　　处：《复印报刊资料（财政与税务）》2022年第2期13-22,共10页

基　　金：黑龙江省社会科学基金项目“黑龙江省区域治理现代化的财税政策与机制研究”(20JYE274)。

摘　　要：近年来突发事件频繁发生,经济社会风险加剧,2020年席卷全球的新型冠状病毒性肺炎疫情更是激化了各级政府的财政收支矛盾。在实现国家治理体系和治理能力现代化、建立现代财政制度的要求下,现有临时性、分散性的财政应急治理机制已无法适应现代经济社会风险管理的需要,财政应急治理的常态化、制度化、规范化改革势在必行。将韧性理论和财政应急治理理论相融合,衍生出“财政韧性”这一新生概念,包括收支管理结构、应急阶段结构、政府间层次结构三种逻辑结构;以财政韧性为统领、以完善财政应急治理体系和提升财政应急治理能力为目标,构建了财政应急治理现代化的一种新思路;从引入突发事件防控基金制度、建立应急预算管理制度、构筑财政韧性信息网络三条路径实现我国财政韧性的提升。In recent years,emergencies have occurred frequently,economic and social risks have intensified.The COVID-19 epidemic in 2020 has intensified the contradiction between fiscal revenue and expenditure of governments at all levels.Under the requirements of modernizing the state governance system and governance capabilities,as well as establishing a modern fiscal system,the existing temporary and decentralized fiscal emergency management mechanism has been unable to meet the needs of modern economic and social risk management.It is imperative to normalize,institutionalize and standardize fiscal emergency management.The new concept of"fiscal resilience"is derived by integrating the theory of resilience with the theory of fiscal emergency management,which includes three logical structures:revenue and expenditure management structure,emergency phase structure and inter-governmental hierarchy structure.Under the guidance of fiscal resilience,it is a new idea to construct the modernization of fiscal emergency management with the goal of improving the fiscal emergency governance system and enhancing the fiscal emergency governance capabilities.The fiscal resilience of China can be improved by seting up funds for emergency prevention and control,establishing emergency budget management system and constructing fiscal resilience information network.

关 键 词：财政韧性 财政应急资金 财政应急治理 

分 类 号：F812[经济管理—财政学]