美国《紧急经济稳定法案》及其对中国的启示——基于财政民主主义的分析视角

《Emergency Economic Stabilization Act of 2008》and the Enlightenment to China:Based on Financial Democratic Perspective

2008年,美国为应对金融危机,维护经济与社会稳定,出台了《2008年紧急经济稳定法案》,俗称"七千亿美元救市方案"。该法案由问题资产救助计划、预算条款和税务条款三部分组成,从产生程序到核心内容都很重视议会财政权力和纳税人利益的保护,彰显财政民主主义的精神。与此对应,中国从2008年开始也实施了四万亿经济刺激计划,在取得了一系列成绩的同时,却有财政民主制度上一些不足。为此,借鉴美国做法,中国未来必然加强人大对财政预算的约束作用,同时保护纳税人的知情权等财政监督权利。

In 2008,the United States in response to the financial crisis,promulgated 《Emergency Economic Stabilization Act of 2008》,commonly known as ＂$700 billion plan＂.This act includes problems assets evacuation plan,budget terms and tax terms.From making process to the core content,attention has been paid to protect the parliament financial power and the benefits of taxpayers.The spirit of financial democracy is revealed.In 2008,the Chinese also carried out four trillion RMB economic stimulus plan.A series of achievements have been gained while some problems from the view of financial democracy also were revealed.China should strengthen the practice of budget constraint function,and the financial supervision rights of the taxpayers should been protected.