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从SARS危机看我国公共财政体制的改革方向

The reform direction of public finance system in our country from SARS crisis
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摘要 一场突如其来的SARS危机,让人们感受到了政府的力量,也使支撑这种力量的财政政策成为备受关注的焦点。在这次防控非典的过程中,各级财政部门从资金、政策和措施等方面全力予以保障,各级政府倾其所能积极应对的态度和措施得到了全国人民和国际社会的高度赞扬。随着疫情逐步得到控制,一些现象也引起了我们的关注。突发性公共事件的应急机制作为一种公共产品,其质量高低体现在应对突发事件的能力上。作为提供这项公共产品的投入主体———国家财政,执行着资源配置者的职能,其配置的绩效体现为投入—产出的效果评价,而又具体落实于投入总量、投入结构以及应急机制的产出效率等各个环节。与发达国家应急处理能力相比较,我国在处理类似应急事件上还有许多值得我们深思和总结的问题。 The sudden SARS crisis made people feel the government's power and made the finance system which supported the power become the full focus.In the course of preventing and controlling SARS,finance department at all levels went all out to safeguard from some aspects,such as fund,policy and countermeasures and so on.Governments at all levels used up all their energy.Its positive attitude and countermeasures won high praise of the people of the country and the international community.With the epidemic controlled step by step,some kind of phenomena were attentioned by us.As a kind of public products, the quality of the system to meet emergency of unexpected public incidents embodied in the capacity to deal with the unexpected incidents.As a main body offerred the public products,national finance executed the function of the allocater of resources,which achievements were input-output result appraisal and concretely ascertain in every link,such as input amount,input structure and output efficiency of the system to meet emergency and so on.Compared to the capacity to deal with emergency of developed countries,our country has many problems which are worth our pondering deeply and summarizing in dealing with the similar emergency.
作者 卢国柱
机构地区 苏州市审计局
出处 《苏州市职业大学学报》 2004年第2期29-31,共3页 Journal of Suzhou Vocational University
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