新冠疫情折射下的我国应急财政管理制度

China’s Emergency Fiscal Management System Reflected by the COVID-19

新冠疫情对我国经济社会运行带来严重影响。应急财政制度在此次疫情中运转情况如何呢?本文结合新冠疫情的实际情况,从“钱从何来?”“如何给钱?”“如何分担?”“给多少钱?”四个方面进行了分析。研究表明,通过历次重大突发公共事件的洗礼,我国应急财政在“如何给钱?”方面运转良好,做到了不因资金问题影响防控;在“给多少钱?”即受影响群体的救助方面有力有效,但制度化程度稍显不足。但在“钱从何来?”(应急资金准备)、“如何分担?”(应急管理中的央地财政关系)这两个方面,则几乎没有多少进步。需要在吸收相关学术研究成果的基础上,加快改进与完善,以应对一个高风险世界的来临。

The COVID-19 has a serious impact on China’ s economic and social operations. How is the emergency fiscal system operating in this epidemic? This paper analyzes the actual situation of the epidemic from four aspects: where does the money come from? How to distribute money? How to share the responsibility? How much money should be given? Studies have shown that experienced the baptism of major public emergencies,China’s emergency fiscal management has performed well in terms of how to distribute money, and has prevented the epidemic prevention due to fiscal problems. In respect of how much money should be given, the relief is powerful and effective, but the institutionalization is slightly insufficient. But in terms of where does the money come from(emergency fund preparation) and how to share the responsibility(fiscal relationship in emergency management), there has been little progress. It is necessary to accelerate the improvement on the basis of absorbing relevant academic research achievements to cope with the advent of a high-risk world.