风险财政观之行为分析——基于不确定性世界观的思考  

Analysis on the Behavior in Risk Finance Theory——Thinking Based on the Uncertain Worldview

作　　者：李华[1,2] Li Hua

机构地区：[1]山东大学经济学院 [2]山东大学税务经济研究中心

出　　处：《财政科学》2023年第4期11-22,共12页Fiscal Science

摘　　要：不确定性是世界的本质。风险社会中国家治理的本质是公共风险治理,财政就是要基于集体行为,通过风险分配和风险理性提升,实现公共风险最小化。但是,基于经济理性的传统财政学大多以确定性思维为逻辑基础;传统行为财政学虽然引入“不确定性”世界观,提出“经济人”理性或绝对理性的局限性,但其仍然以利益而非风险为导向。而风险理性视角下的风险财政学脱离理性人的传统假设,基于集体行为主义逻辑,坚持行为主义风险治理模式。基于公共风险防范和化解的目标本文对财政运行的各环节进行再认识:资源筹集是风险治理的物质保障,财政支出承担风险的“兜底”责任,财政平衡发挥风险平衡器功能,财政体制从纵向上协调风险化解。Uncertainty is the nature of the world.The essence of national governance in a risk society is public risk governance,and public finance is to minimize public risks based on collective behavior through risk allocation and risk rationality.But traditional public finance is mostly based on economic rationality and certainty thought.Although traditional behavioral public finance introduces the view of uncertainty and puts forward the limitations of the rational economic man and absolute rationality,it is still oriented towards benefits rather than risks.Public finance from the perspective of risk rationality departs from the traditional assumption of rational people,and adheres to the behaviorist model of risk management based on collective behaviorist logic.From the goal of public risk prevention and resolution,this article provides a new understanding of the various aspects of fiscal operation:resource mobilization is the material guarantee of risk governance,fiscal expenditure bears the bottom responsibility of risk,fiscal balance plays the function of balancing risk,and the financial system coordinates risk resolution vertically.

关 键 词：不确定性 风险 财政 行为主义 

分 类 号：F810[经济管理—财政学]