风险社会与财政危机--财政赤字长期化的社会学阐释  

Evolution of Public Risk and Financial Crisis:On the Structural Contradiction of Risk Society

作　　者：武靖国 Wu Jingguo

机构地区：[1]国家税务总局税务干部学院,225007

出　　处：《南方经济》2023年第5期17-29,共13页South China Journal of Economics

基　　金：国家税务总局税务干部学院2022年度重点智库课题“跨周期的税收政策研究”(2022ZDKT006)。

摘　　要：财政赤字政策长期化已成为当今世界主要经济体的普遍特征。但人们对财政赤字形成原因的认知,主要集中在政府预算约束及扩张型财政政策方面,忽视了其背后更加深刻的社会结构性因素。在人类社会形态由前工业社会转向工业社会、进而又转向后工业社会或风险社会的进程中,曾经作为风险承担主体的传统共同体和核心家庭先后被解构。与此同时,人类个体行为选择约束的弱化,与其行为负外部性扩散之间形成紧张关系,这构成了风险社会的主要矛盾。失去了传统风险承担主体的缓冲,政府不得不承担起越来越多的由私人风险转化而成的公共风险。财政赤字政策正是私人风险向公共风险大量转化背景下的临时性应对方案。要彻底化解财政赤字以及相应风险,需要政府职能的深刻转变,以为公共事务的自主治理创造更好条件,从而使大量私人风险不必转化为公共风险。Long term deficit finance has become a common feature of the major economies in the world.In the development of human society,the former risk-taking subjects such as traditional community and nuclear family have been deconstructed.At the same time,the weakening of human individual behavior choice constraints has formed a tense relationship with the proliferation of negative externalities of human behavior,which constitutes the main contradiction of the risk society.The gov⁃ernment has to take on more and more public risks.Fiscal deficit is a temporary response plan against the background of a large transformation from private risk to public risk.To completely resolve the fiscal deficit and the corresponding risks,we need a profound transformation of government functions.

关 键 词：财政赤字 公共债务 风险社会 公共风险 新冠疫情 

分 类 号：F810[经济管理—财政学]