公共风险、财政政策与内部控制建构——对疫情防控下政策传导机制的反思

Public Risk,Fiscal Policy and Internal Control Construction——Reflection on the Policy Transmission Mechanism under the Impact of Epidemic Situation

新冠肺炎疫情使社会经济运行的稳定性大大降低,增加了公共风险。这要求财政政策更应当转向风险管理,并作为公共风险的有效应对工具,更注重中央“六保”风险底线和“六稳”工作任务的政策传导机制的有效实施。本文从理论和实践的维度阐述了在习近平新时代中国特色社会主义思想下,建构以公共风险防范化解和财政政策有效传导为目标的内部控制体系,并将其作为国家治理体系和治理能力现代化的宏微观组织制度基础。具体是将国家治理要求融入控制环境、将公共风险事件作为评估重点、将法规政策规则嵌入控制活动、将数据智能共享植入信息沟通、将社会多元评估纳入监督机制。这为内部控制建构作为疫情防控下财政政策传导机制有效执行措施提供借鉴参考。

The COVID-19 has increased economic and social uncertainty and triggered public risk.This requires that fiscal policy should shift to risk management,and as an effective response tool for public risk,more attention should be paid to the effectiveness of the central“six guarantees”risk bottom line and the“six stability”policy transmission mechanism.This article expounds Xi Jinping’s socialist thinking with Chinese characteristics in the new era from the theoretical and practical dimensions,and constructs an internal control system that aims at preventing and mitigating public risk and effectively transmitting fiscal policies,as the macro and micro institutional foundation of the modernization of national governance system and governance capabilities.Specifically,it integrates national governance requirements into the control environment,takes public risk prevention and resolution as the focus of assessment,decomposes laws and policies as control standards,implants intelligent data sharing into information communication,and incorporates social pluralism assessment into the supervision mechanism.This provides a reference for the effective implementation of internal control as a policy transmission mechanism in the normalization of epidemic prevention and control.