风险社会与财政转型

Risk Society and Fiscal Transformation

习近平总书记高度重视风险问题,多次在讲话中用“木桶原理”警示全党,指出要树立底线思维,既要补齐短板,更要加固底板。总书记把防范化解重大风险当做底板来看待,实际上是把风险问题提到当今社会的一个中心位置。开展财政工作,也要跳出财政看财政,树立整体观念,基于不确定性的风险社会来考虑财政政策转型方向,防范化解重大风险。本文在分析风险社会内涵及其带来的挑战的基础上,探索风险社会背景下财政如何转型、财政政策如何完善,并提出“十四五”时期财政改革的方向。

General Secretary Xi Jinping attaches great importance to risks.In his speeches,he used the"barrel principle"to warn the whole Party,pointing out that we should establish a bottom-line thinking,not only shoring up weak links,but also strengthening the bottom line.By taking preventing and defusing major risks as the bottom line,the General Secretary has put the issue of risk at a central position in today's society.In carrying out fiscal work,we should also look beyond finance,adopt a holistic approach,consider the direction of fiscal policy transformation based on the uncertain risk society,and guard against and defuse major risks.On the basis of analyzing the connotation of risk society and the challenges it brings,this paper explores how to transform public finance and how to perfect fiscal policy under the background of risk society,and puts forward the direction of fiscal reform during the 14th Five-year Plan period.