回应型应急预算制度的逻辑生成与实现路径

Logical Generation and Realization Path of Responsive Emergency Budget System

完善回应型预算管理制度,是实现应急预算管理的现代化之路,是推进国家治理体系和治理能力现代化的一个重要环节。新冠肺炎疫情发生以来,国家财政进行了大量应急性投入,但应急财政预算管理在回应内容、程序、成效等方面都存在一定问题。究其深层原因,在于回应型应急预算制度缺失,缺乏公开释明、协商调整、绩效评测、质询问责制度。笔者在对我国应急预算管理制度进行分析的基础上,建议从事前、事中、事后、救济四个环节,完善应急预算公开释明制度以提高可理解性,规范应急预算回应形式与程序以提高可回答性,绩效评测常态化以提高可知情性,完善回应责任制度以提高可问责性,构建回应型应急预算决策制度、回应型应急预算执行制度、回应型应急预算评价监督制度,并通过应急预算法律、行政规章、地方性法规三个层级架设将回应型应急预算的制度安排具象化,从应急财政预算管理维度推进国家治理体系和治理能力现代化。

Improving the responsive budget management system is the way to realize the modernization of emergency budget management and an important link to promote the modernization of national governance system and governance capacity.Since the outbreak of COVID-19,the state finance has made a large amount of emergency investment.But China’s emergency financial budget management has shown a lack of transparency, with certain problems in the content, procedures and effectiveness of the response.The deep reason lies in the lack of responsive emergency budget system, which shows the lack of public explanation, consultation and adjustment, performance evaluation and quality inquiry accountability system.On the basis of analyzing the management system of the emergency budget of our country, it is suggested to engage in four links: before, during, after and relief.So as to improve the emergency budget public explanation system to improve the understandable, standardize the emergency budget response form and procedure to improve the answerable, normalize the performance evaluation to improve the informed, improve the response responsibility system to improve the accountability.To construct the responsive emergency budget decision-making system, the responsive emergency budget implementation system, the responsive emergency budget evaluation and supervision system, and through the emergency budget laws, administrative rules and local laws and regulations to set up the responsive emergency budget system arrangement.As a result, from the dimension of emergency budget management push on the modernization of the national management system and management ability.