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作 者:田艳敏 Tian Yanmin(East China University of Political Science and Law,Shanghai 200042;Henan Judicial Police Vo cational College,Zhengzhou,Henan 450018)
机构地区:[1]华东政法大学,上海200042 [2]河南司法警官职业学院,河南郑州450018
出 处:《河南司法警官职业学院学报》2024年第4期80-86,共7页Journal of Henan Judicial Police Vocational College
摘 要:在风云诡谲的现代经济背景下,政府消费券是地方政府频繁使用、应急性的宏观调控措施,但在实践中,地方政府发行消费券的合法性、公平性、绩效性和透明性等均存在质疑。政府消费券政策的实施应在宏观调控法治化理论的指引和框定下,准确定位其价值目标和原则,从决策、实施到监督、评价等全过程,建构一系列实体及程序法律规范,确保其作为积极财政政策功能的正常发挥。Against the backdrop of the turbulent modern economy,government consumption vouchers are frequently used by local governments as an emergency macroeconomic regulation measure.However,in practice,there are doubts about the legality,fairness,performance,and transparency of local government issuance of consumption vouchers.The implementation of government consumption voucher policy should be guided and framed by the theory of macroeconomic regulation and rule of law,accurately positioning its value goals and principles,and constructing a series of entity and procedural legal norms throughout the entire process from decision-making,implementation to supervision and evaluation,to ensure its normal functioning as an active fiscal policy.
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