财税规制工具的预算约束与制度建构

Financial and Fiscal Regulatory Tools:Budget Constraints and Institutional Responses

与传统的强制性公共规制工具相比,财税规制工具凭借财政收支的利益诱导性方式实现公共规制目的,具有其独特优势与运用价值。但由此产生的财政效应问题并未受到足够关注。因为财税规制工具的运用产生的财政效应问题,不仅关乎财政安全与可持续性,而且影响规制工具在实践中的有效施行与规制目的的最终实现。文章认为,预算是一种对政策和规制成本进行评估、排序与权衡的收支安排,将财税规制工具纳入预算约束,有利于在实现规制目的的同时确保财政可持续发展。面对财税规制工具的广泛运用,预算约束相关制度面临整体乏力、预算约束的主体权力分配滞后、预算约束对象非均衡化发展、预算约束时限不合理配置等现实挑战,需要通过有针对性的制度建构加以应对。

In contrast to traditional mandatory public regulation tools,financial and tax regulation tools offer distinct advantages and application value through benefit-inducing approaches.However,insufficient attention has been paid to the fiscal effects of these tools,which not only impact fiscal sustainability but also influence the attainment of regulatory objectives.Integrating such tools into budget constraints is advantageous for realizing regulatory goals while ensuring sustainable financial development.In practice,budget constraints face challenges such as overall weakness,unequal power distribution among stakeholders,imbalanced development of objectives,and unreasonable allocation of timeframes.Targeted institutional reforms are necessary to tackle these challenges effectively.