摘要
应急采购在重大突发公共事件应对中扮演枢纽角色,但是我国这方面制度存在有效供给不足。既有研究多是基于西方“公共产品”假说研究这一问题,不能正确反映我国财政的“人民”属性。本文参照质化研究的思路,试图在“人民财政”的框架下逻辑一致地提出中国方案。研究发现,“人民财政”是中国特色财政制度的本质,它并不完全排斥西方物有所值的普世政府采购制度目标,只是这里“值”的最高含义是满足“人民需要”,在此基础上建议:中国特色应急采购制度重构要通过放松规制、建立战略采购规划制度、建设全球供应链体系、明确采购组织模式、建立审计与反腐败制度,从而实现从程序正义到结果正义的转型。
Emergency procurement plays a pivotal role in response to major public emergencies,but there is a shortage of effective supply in China’s institutional system.Existing researches are mostly based on the western hypothesis of public goods,which cannot correctly reflect the“people”attribute of China’s finance.Based on the thinking of qualitative research,this article attempts to propose a China plan logically and consistently within the framework of People’s Finance.The study found that People’s Finance is the essence of the financial system with Chinese characteristics,and it does not completely exclude the goal of universal government procurement system in the West,but the highest meaning of value here is to meet people’s needs.On the basis,it is suggested that the reconstruction of emergency procurement system with Chinese characteristics should realize the transformation from procedural justice to result justice through deregulation,establishment of strategic planning system,construction of global supply chain system,definition of procurement organization model,establishment of audit and anti-corruption system.
作者
甄德云
曹富国
Zhen Deyun;Cao Fuguo
出处
《财政研究》
CSSCI
北大核心
2020年第4期35-43,共9页
Public Finance Research
基金
国家社会科学基金重大项目“政府与社会资本合作(PPP)模式立法研究”(15ZDB174)
国家税务总局税务干部进修学院2019年度院级重点课题“税收优惠与互联网创业绩效关系的实证研究”(课题编号:2019ZDKT007)。
关键词
应急采购
人民财政
物有所值
公共产品
Emergency Procurement
People’s Finance
Value-for-Money
Public Goods