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Comprehensively Implementing the Rule of Law Solidly Pushing Forward Human Rights Development——Interview with President Luo Haocai of the China Society for Human Rights Studies(CSHRS)
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作者 STAFF REPORTER 《The Journal of Human Rights》 2014年第6期2-3,共2页
The Fourth Plenary Session of the 18th Central Committee of the Communist Party of China (CPC) reviewed and approved the Decision of the CPC Central Committee on Certain Key Issues Concerning Comprehensively Pushing... The Fourth Plenary Session of the 18th Central Committee of the Communist Party of China (CPC) reviewed and approved the Decision of the CPC Central Committee on Certain Key Issues Concerning Comprehensively Pushing Forward the Rule of Law (hereafter, "Decision"). The plenary session was convened at a pivotal stage in comprehensively building a well-off society and comprehen- sively deepening reform. It was the first of its kind with the theme of the rule of law and was a landmark event in China's legal construction. The Journal interviewed Professor Luo Haocai, who is also president of the China Society for Human Rights Studies (CSHRS). 展开更多
关键词 CSHRS Comprehensively Implementing the rule of law Solidly Pushing Forward Human Rights Development Interview with President Luo Haocai of the China society for Human Rights Studies rule
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Empirical Human Rights Studies Contribute to Building a Society Under the Rule of Law——Summary of the Fifth National Meeting for the Exchange of Work Experience Among Human Rights Research Institutions
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作者 STAFF REPORTER 《The Journal of Human Rights》 2014年第1期35-37,共3页
From Nov. 5 to 6, 2013, the China Society for Human Rights Studies (CSHRS)held the Fifth National Meeting for the Exchange of Work Experience Among Human Rights Research Institutions at Wuhan University. More than 1... From Nov. 5 to 6, 2013, the China Society for Human Rights Studies (CSHRS)held the Fifth National Meeting for the Exchange of Work Experience Among Human Rights Research Institutions at Wuhan University. More than 100 experts and scholars, focusing on empirical human rights studies and their contribution to building a society based on the rule of law, shared their work experience and discussed effective strategies. CSHRS President Luo Haocai, who served as vice chairman of the 10th National Committee of the Chinese People's Political Consultative Conference, 展开更多
关键词 Empirical Human Rights Studies Contribute to Building a society Under the rule of law Summary of the Fifth National Meeting for the Exchange of Work Experience Among Human Rights Research Institutions Work
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Women’s Councils:A Practical Exploration on the Construction of Democracy, Autonomy and the Rule of Law at the Grassroots Level
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作者 曲相霏 TONG Xiaomei(译) 《The Journal of Human Rights》 2020年第5期638-656,共19页
The women’s councils are an innovation advocated by the All-China women’s federation for women’s participation in social management and grassroots democracy.They are a beneficial exploration for women to participat... The women’s councils are an innovation advocated by the All-China women’s federation for women’s participation in social management and grassroots democracy.They are a beneficial exploration for women to participate in public affairs according to the law in accordance with Article 2 of the Constitution of the People’s Republic of China,and are a model of"the combination of autonomy,rule of law and rule of virtue."The women’s councils have aroused the enthusiasm of women to participate in public affairs,stimulated their autonomous vitality and creativity,and helped to solve the problems of women’s lack of representation and voice in decision-making.The process of deliberation is also the process of developing the awareness of rights,rules,consultation ability,the concept of the rule of law and even thinking about the rule of law.The women’s councils not only help to protect the rights and interests of women and children and promote women’s development,but also has unique value in enriching grassroots consultative democracy,developing grassroots mass autonomy,building a society ruled by law and promoting the implementation of the Constitution.we should therefore fully affirm,support and perfect the women’s councils so as to make it long-term,standardized and institutionalized. 展开更多
关键词 women’s councils consultative democracy society ruled by law combination of autonomy rule of law and rule of virtue implementation of the Constitution
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The Structure and Operating Mechanisms of Chinese Society with Rule of Law 被引量:1
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作者 Chen Baifeng Zhang Meichang 《Social Sciences in China》 2021年第1期97-116,共20页
"Society with rule of law"is a concept strongly marked by the distinctive features of Chinese practice.It refers to the introduction of"rule of law"in the life of society over and above the operati... "Society with rule of law"is a concept strongly marked by the distinctive features of Chinese practice.It refers to the introduction of"rule of law"in the life of society over and above the operating system of public power.Like a country with rule of law and a government with rule of law,a society with rule of law has its own independent sphere,constituting the"one body,two wings"of Chinese rule of law.The concrete context of a country’s ability to mobilize,its existing legal system,the foundation of social governance,the state of social contradictions,etc.,may encourage or limit the construction of a society with rule of law.Such construction should have strongly identifiable target guidelines:it should guide orderly public participation in the governance of society,maintain good order in material and cultural life,calibrate supply and demand for basic public services,and define the proper space for the activities of social organizations.The community level is the main field for the construction of a society with rule of law.We should confront grassroots constraints,focus on the main business of grassroots society,and make full use of the function of grassroots social organizations.At the same time,we should effectively integrate the important roles of government,social organizations,enterprises,lawyers and other players in the construction of a society with rule of law. 展开更多
关键词 society with rule of law social governance GOVERNMENT social organizations
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The Rule of Law Model of Internet Governance 被引量:1
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作者 Xu Hanming Zhang Xinping 《Social Sciences in China》 2019年第3期135-151,共17页
The rule of law is the basic form of national governance and the rule of law model is the necessary direction for the governance of online society.Online society is in essence a new pattern of social relationships and... The rule of law is the basic form of national governance and the rule of law model is the necessary direction for the governance of online society.Online society is in essence a new pattern of social relationships and structural forms comprising relationships among citizens,legal persons,organizational bodies,etc.,formed and brought together on the basis of Internet technology;and also a reflection,expansion and expression,singly or in synthesis,of various relationships in the fields of the real economy,politics,culture,society and the environment.The rule of law model of Internet governance refers to governance theories,systems and practices that employ rule of law thinking and the rule of law model to bring the elements,structures,procedures and functions of Internet governance into the scope of the rule of law and its operational track.Reviewing the tortuous course of the development of rule of law Internet governance in China,summarizing useful experience in the construction of rule of law Internet governance,and reflecting on existing legislative,law enforcement and judicial dilemmas will enable us to build up a rule of law system of online governance with comprehensive norms,effective implementation,strict supervision and strong guarantees.This will be marked by Chinese characteristics and will ensure the application of rule of law thinking and the rule of law model in governing,operating,using and safeguarding the Internet,thus achieving sound and orderly Internet operation and development along the path of the rule of law and advancing the modernization of the Internet governance system and governance capability. 展开更多
关键词 online society rule of law model Internet governance rule of law governance
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CONSTRUCTION OF A GOVERNMENT UNDER THE RULE OF LAW - AN OVERVIEW OF REPORT ON CHINA LAWDEVELOPMENT 2014: CONSTRUCTION OF LEGAL GOVERNMENT
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作者 莫于川 曹伟 宗恺 《Frontiers of Law in China-Selected Publications from Chinese Universities》 2016年第1期167-196,共30页
At the Fourth Plenary Session of the 18th Central Committee of the Communist Party of China (CPC), the Decision of the Central Committee of the CPC on Some Major Issues concerning Deepening the Rule of Law 2014 was ... At the Fourth Plenary Session of the 18th Central Committee of the Communist Party of China (CPC), the Decision of the Central Committee of the CPC on Some Major Issues concerning Deepening the Rule of Law 2014 was passed and delineated the direction for the research of our nation's construction of a government under the rule of law. For years, the government at various levels and administrative agencies adhered to conducting work on the legal course under the CPC's leadership, actively promoting administration according to law, and constructing a government under the rule of law, and have made enormous achievements. However, there many difficulties still co-exist, along with challenges and opportunities. By adopting theoretical and empirical research approaches such as data analysis, normative analysis, interviews and investigations, questionnaires, counter-measure research, and case studies, this article discusses and conducted systematic and in-depth research on the theoretical framework of the construction of a government under the rule of law from macroscopic, to microscopic aspects. This article outlined the basic contexts and realistic vision for China's construction of a government under the rule of law, which can provide active implementation of the project of construction of government under the rule of law with a basis in theoretical referenee. 展开更多
关键词 country under the rule of law govenment under the rule of law society underthe rule of law integrated construction
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The Basic Issues concerning the Construction of the Rule of Law in China in the New Era
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作者 Wang Liming Zhang Meichang 《Social Sciences in China》 2020年第1期21-37,共17页
China has entered a new era in our march toward the rule of law,and the principal contradiction facing Chinese society has changed into one between the people’s evergrowing need for a better life and unbalanced and i... China has entered a new era in our march toward the rule of law,and the principal contradiction facing Chinese society has changed into one between the people’s evergrowing need for a better life and unbalanced and inadequate development.At the rule of law level,the contradiction manifests itself as a gap between the public’s expectations of rule of law construction and its unbalanced and inadequate development in legislation,law enforcement,the judicial system,legal compliance,legal supervision,etc.The Report to the 19th National Congress of the Communist Party of China points out that law-based governance is an essential requirement and important guarantee for socialism with Chinese characteristics.It outlines an impressive blueprint for building the rule of law in the new era,and further expounds the basic strategy for building the rule of law in China in the future.It provides the guiding ideology and program of action for the comprehensive rule of law and establishes the goal of building the rule of law.Under the guidance of Xi Jinping thought on socialism with Chinese characteristics for a new era,rule of law construction in China will embark on a new journey. 展开更多
关键词 principal contradiction facing Chinese society Xi Jinping thought new era comprehensive rule of law
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Characteristics,Indicators,and Methods of Chinese Modernization of the Rule of Law
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作者 FAN Jinxue 《Frontiers of Law in China-Selected Publications from Chinese Universities》 2023年第3期379-406,共28页
Chinese modernization of the rule of law is an important dimension of Chinese modernization;it has some commonalities with the rule of law modernization of all countries but it is more characterized by features that a... Chinese modernization of the rule of law is an important dimension of Chinese modernization;it has some commonalities with the rule of law modernization of all countries but it is more characterized by features that are unique to the Chinese context.The prominent feature that constitutes the Chinese characteristics,Chinese style,and Chinese model,is the adherence to the path of socialist rule of law with Chinese characteristics.It is this feature that determines the difference with Western rule of law modernization.Representingg a new form of human rule of law civilization,the Chinesestyle primarily features the building of a socialist law-based country,government,andSsociety,including centralized,unified,authoritative,andefficient Chinese-style national supervision,as well as the dual existence of constitutional review by the Communist Party of China(CPC)and by the state.Chinese modernization cannot be made possible without the rule of law being modernized and serving as a safeguard.Comprehensive promotion of the rule of law is an overriding approach,and two methods have to be followed specifically:firstly,construction of a modern socialist country in all aspects under the rule of law,and secondly,performance of all work of the state under the rule of law. 展开更多
关键词 China rule of law modernization law-based country law-based government law-based society
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数字时代图书馆法治建设高质量发展的五维审思 被引量:3
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作者 于语和 周欢 《图书馆》 CSSCI 2024年第3期97-105,111,共10页
图书馆是文化资源的储存库和提取库,担负着凝聚民族亲和力与团结力的历史使命。数字时代《公共图书馆法》及其相关法律为数字化法治化图书馆的设立、运行及服务等提供了规范依据,呈现出布局时空、内驱外引、业态迭新、为民服务的发展优... 图书馆是文化资源的储存库和提取库,担负着凝聚民族亲和力与团结力的历史使命。数字时代《公共图书馆法》及其相关法律为数字化法治化图书馆的设立、运行及服务等提供了规范依据,呈现出布局时空、内驱外引、业态迭新、为民服务的发展优势。2023年2月中共中央、国务院相继印发《质量强国建设纲要》,指出要大力推动图书馆、博物馆等公共文化场馆数字化发展,加快线上线下服务融合。图书馆所蕴含的文化、教育、开放、共享等价值理念成为人民实现和平与发展的精神品格,有助于保障人民公共利益权利,有助于满足人民群众对文化资源获取的美好期待,有助于团结全体人民智慧共建人类文明共同体。 展开更多
关键词 数字时代 图书馆 法治建设 高质量发展 文明共同体
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教育法典中数字教育规范图景及其实现
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作者 刘永林 鲍田莉 《中国电化教育》 CSSCI 北大核心 2024年第7期91-98,共8页
新时代,教育立法的核心任务是提升立法品质、实现良法善治,随着教育法典编纂工作被列入立法计划,教育法法典化研究受到广泛关注。面临数字社会快速发展新形态,数字教育新问题日益凸显,数字技术的应用为传统的教育模式带来一系列新挑战,... 新时代,教育立法的核心任务是提升立法品质、实现良法善治,随着教育法典编纂工作被列入立法计划,教育法法典化研究受到广泛关注。面临数字社会快速发展新形态,数字教育新问题日益凸显,数字技术的应用为传统的教育模式带来一系列新挑战,现阶段的数字教育法律体系难以满足数字教育治理的迫切需求,数字背景下的高质量教育立法显得至关重要。将数字教育规范深度融入教育法典之中,应当成为法典编纂设想的题中应有之义。在编纂教育法典的系统性工程中,遵循数字教育规范进路,以数字教育法律原则、数字教育主体规范、数字教育行为规范和数字教育技术规范为基础,充分补充、调整和升级相关数字教育法律规范,形成以数字教育法律原则为统领的数字教育法律规范图景,为教育的高质量、可持续发展奠定坚实的制度基础。 展开更多
关键词 教育法典 数字社会 数字教育 法律原则 法律规则
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面向韧性治理的法治形态
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作者 宋宗宇 何文浩 《上海行政学院学报》 CSSCI 北大核心 2024年第6期45-59,共15页
韧性治理是应对风险整体化、复合化与非传统化的全新理念与实践范式,关系到国家风险治理体系与能力的创新发展。韧性治理的本质特性是适应风险,其将现实化为风险治理的长期性、全面性以及复杂性,并对法治发展造成一定挑战。面向韧性治... 韧性治理是应对风险整体化、复合化与非传统化的全新理念与实践范式,关系到国家风险治理体系与能力的创新发展。韧性治理的本质特性是适应风险,其将现实化为风险治理的长期性、全面性以及复杂性,并对法治发展造成一定挑战。面向韧性治理的法治应当作出调整,形成适配形态。法治应当围绕权责结构这一关键节点,促成治理机制的融合,保证依法治理与有效治理的统一,推进规则体系的融合开放、组织机制的互嵌互补、治理程序的公正高效与治理工具的多元灵活。立足韧性治理转型背景,实现法治形态的适配,还可以从法律体系理念融贯性、法权调整机制以及治理主体制度联结等进路展开。 展开更多
关键词 韧性治理 法治形态 风险共治 风险社会
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法治社会建设视域下司法促进道德建设的方法论
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作者 扶庆松 《湖北开放职业学院学报》 2024年第14期121-122,128,共3页
司法具有弥合价值分歧、凝聚价值共识功能,对弘扬社会主流的道德价值观,引领良好社会道德风尚的生成具有重要价值。司法作为社会道德建设的重要途径,在促进道德建设中具有权威性、具体性、有限性特点。司法促进社会的道德建设,应加强审... 司法具有弥合价值分歧、凝聚价值共识功能,对弘扬社会主流的道德价值观,引领良好社会道德风尚的生成具有重要价值。司法作为社会道德建设的重要途径,在促进道德建设中具有权威性、具体性、有限性特点。司法促进社会的道德建设,应加强审判过程的释法说理、守住判决结果的公平正义、司法审判引导社会舆论、加强司法宣传机制建设、支持社会公众参与司法等。同时,社会的道德建设成效,反过来也会促进司法价值的实现。 展开更多
关键词 法治社会 司法 道德建设 方法
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数字时代我国可持续金融融入ESG体系的法治路径
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作者 叶榅平 《新文科教育研究》 2024年第3期95-110,143,共17页
ESG(环境、社会、治理)体系在数字技术的加持下,以强大的信息供给能力满足了资本市场各类主体对企业可持续发展信息的紧迫需求,从而成为当下各国金融发展的基本范式。在“双碳”目标背景下,积极融入ESG体系不仅是我国可持续金融发展的... ESG(环境、社会、治理)体系在数字技术的加持下,以强大的信息供给能力满足了资本市场各类主体对企业可持续发展信息的紧迫需求,从而成为当下各国金融发展的基本范式。在“双碳”目标背景下,积极融入ESG体系不仅是我国可持续金融发展的必然趋势,而且是加快解决我国可持续金融发展面临的标准缺乏、信息不对称、“漂绿”现象严重等问题的重要途径。以法治引导和规范可持续金融融入ESG体系必须立足我国国情,应在深刻理解和把握ESG国际发展趋势的基础上,以完善可持续金融法制为根本,以增强透明度为核心,以提升披露和管理能力为保障,促进我国可持续金融在ESG理念与数字时代交融背景下获得高质量发展。 展开更多
关键词 数字时代 可持续金融 ESG 法治保障
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当代中国法治社会建设中的习惯权利
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作者 高其才 李沁霖 《人权法学》 2024年第6期1-15,151,152,共17页
习惯权利在法治社会建设中扮演着重要角色,它的形成和发展是一个动态过程。在当代中国法治社会建设中,习惯权利对其保障公民基本权利的需求作出了积极回应。在城乡社区治理方面,习惯权利以村规民约和居民公约为载体而逐渐形成,以满足乡... 习惯权利在法治社会建设中扮演着重要角色,它的形成和发展是一个动态过程。在当代中国法治社会建设中,习惯权利对其保障公民基本权利的需求作出了积极回应。在城乡社区治理方面,习惯权利以村规民约和居民公约为载体而逐渐形成,以满足乡民和居民进行生产、生活活动及参与基层社会治理的需要。在商事活动中,习惯权利以行业规范为基础逐渐形成,对商业行为进行规范和约束。随着法治社会建设向虚拟空间拓展,网络空间治理中也形成了以技术规范、行业标准及国际规则和标准为载体的习惯权利。法治社会对习惯权利的保障包括内在保障和外在保障两个方面的内容。习惯权利的内在保障源于其本身的良善属性,即通过社会实践和经验积累得以形成,具有一定的合理性和公正性;习惯权利的外在保障则包括社会组织的保障和国家立法保障两个方面的内容。 展开更多
关键词 法治社会建设 习惯权利 法律多元主义
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民事诉讼现代化标准判识 被引量:5
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作者 张卫平 《东方法学》 CSSCI 北大核心 2024年第2期163-174,共12页
民事诉讼现代化是我国民事诉讼发展的方向性命题。民事诉讼现代化首先需要解决其现代化的标准为何。否则,民事诉讼现代化的推进就没有方向。民事诉讼现代化的基本标准主要包括五个方面:一是民事诉讼与现代社会的契合;二是民事诉讼与民... 民事诉讼现代化是我国民事诉讼发展的方向性命题。民事诉讼现代化首先需要解决其现代化的标准为何。否则,民事诉讼现代化的推进就没有方向。民事诉讼现代化的基本标准主要包括五个方面:一是民事诉讼与现代社会的契合;二是民事诉讼与民事权利及体系发展的契合;三是强化民事诉讼的程序保障;四是实现民事诉讼的体系化;五是民事诉讼的科技化。民事诉讼的现代化应当主要围绕这几个方面展开和推进。实现民事诉讼现代化的有效路径是通过借鉴域外国家、地区现代民事诉讼制度,充分结合我国国情,实现中国式民事诉讼的现代化。 展开更多
关键词 民事诉讼 法治现代化 现代社会 程序保障 中国式法治 标准判识
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企业合规视阈下的算法治理:困境与应对 被引量:1
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作者 刘瑞 《西华大学学报(哲学社会科学版)》 2024年第2期34-42,共9页
算法时代已然来临,算法技术的发展为经济全球化带来了前所未有的机遇,同时也带来了许多隐形的风险。目前,算法治理面临困境,增强数字企业算法合规意识,强化算法合规治理已刻不容缓。企业算法合规有利于改善算法治理困境、最大化规避数... 算法时代已然来临,算法技术的发展为经济全球化带来了前所未有的机遇,同时也带来了许多隐形的风险。目前,算法治理面临困境,增强数字企业算法合规意识,强化算法合规治理已刻不容缓。企业算法合规有利于改善算法治理困境、最大化规避数字企业风险、遵循保护人权的国际标准、优化传统合规治理方式,是符合时代要求的专项合规计划。企业算法合规应有明确的指导原则并建构系统规程。未来,我们可以从构建企业合规风险评估及信息传达机制、优化企业算法合规方案的监督完善机制、强化企业算法合规的外部激励机制、构造尊重人权的“道德基础设施”等方面优化企业算法合规路径,完善企业算法合规的中国方案。 展开更多
关键词 算法治理 企业合规 企业算法合规 数字法治 智慧社会
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基于《中医方剂大辞典》挖掘古代治疗偏头痛的用药和时代规律 被引量:1
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作者 张瑶 付兴 +6 位作者 侯鉴宸 周冉冉 杨凤 李芊芊 葛飞 罗亚敏 陶晓华 《世界中医药》 CAS 北大核心 2024年第1期69-73,81,共6页
目的:通过收集整理《中医方剂大辞典》中治疗偏头痛的古代方剂,挖掘其用药和时代规律,为临床治疗偏头痛提供参考。方法:从《中医方剂大辞典》中筛选出符合标准的方剂,导入古今医案云平台,统计不同时代药物种类、四气、五味、归经和功效... 目的:通过收集整理《中医方剂大辞典》中治疗偏头痛的古代方剂,挖掘其用药和时代规律,为临床治疗偏头痛提供参考。方法:从《中医方剂大辞典》中筛选出符合标准的方剂,导入古今医案云平台,统计不同时代药物种类、四气、五味、归经和功效频率,运用复杂网络分析和关联分析挖掘治疗偏头痛的核心中药和药物关联情况。结果:共筛选出266首方剂,涉及337种中药,各年代方药不全相同,但均喜用温性、苦味或辛味,归肺、肝或脾的中药。其中,最核心的中药为川芎、防风和当归,并常用甘草、细辛、防风和川芎相配伍。结论:各年代医家辨治偏头痛用药不尽相同,但其用药思想包括性味归经等基本相同,从汉唐至清代整体一脉相承,总不离祛风、活血、止痛和从肝论治,可为现代临床治疗偏头痛提供重要参考。 展开更多
关键词 偏头痛 数据挖掘 中医方剂大辞典 古今医案云平台 用药规律 时代规律 关联规则 复杂网络
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差序格局与现代法治
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作者 卢毅 刘小平 《中国文化与管理》 2024年第2期123-139,260,261,共19页
差序格局与现代法治之间存在明显张力,现有主流观点认为在公共领域中差序格局和现代法治不能并存。差序格局有差序性和人文性两重内涵。差序格局在当代社会转型中出现人文性的价值式微,使得法治出场实现了社会秩序的整合。但是法治出场... 差序格局与现代法治之间存在明显张力,现有主流观点认为在公共领域中差序格局和现代法治不能并存。差序格局有差序性和人文性两重内涵。差序格局在当代社会转型中出现人文性的价值式微,使得法治出场实现了社会秩序的整合。但是法治出场并不必然蕴含着差序格局的消亡。现代形式法治存在着法律工具主义等功能局限,而差序格局“根据中国”的人文性价值恰恰暗合主体性中国的理想图景,从而有助于推动差序格局实现自身的创造性转化。基于塔玛纳哈的法治模型,现代社会蕴含个人权利、正义和社会福祉的人文价值要素,预设差序格局与法治相融合的可能性,并逐步迈向一种实质法治观。 展开更多
关键词 差序格局 形式法治 实质法治 现代社会 创造性转化
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勇担政法院校法治人才培养的使命责任
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作者 焦盛荣 《法学教育研究》 2024年第2期35-40,共6页
高校的立身之本在于立德树人。在全面依法治国大背景下,在加强新时代法学教育和法学理论研究的新形势新要求下,承担着法治人才培养的使命与责任的政法类院校,必须深入贯彻落实习近平法治思想,深化改革、强化举措,完善法学教育体系,持续... 高校的立身之本在于立德树人。在全面依法治国大背景下,在加强新时代法学教育和法学理论研究的新形势新要求下,承担着法治人才培养的使命与责任的政法类院校,必须深入贯彻落实习近平法治思想,深化改革、强化举措,完善法学教育体系,持续创新法学理论研究,培养服务国家发展需求和法治社会建设需要的法治人才,才能为推进法治国家、法治政府、法治社会建设提供人才支撑和智力支持。 展开更多
关键词 法治人才培养 法治理论研究 法治 社会 法治文化
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养老地方专项债券:功能主义检视与财政法规制
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作者 曹锐涛 《财政科学》 CSSCI 2024年第4期71-85,共15页
地方专项债券作为积极财政工具的重要组成,也是积极老龄化战略的重要抓手。但养老地方专项债券的制度安排与实践操作仍是一个需要探究的论题。从肯定的角度看,财政法理论认为,只要地方在老龄化支出责任范围内,能产生收益的公益性项目便... 地方专项债券作为积极财政工具的重要组成,也是积极老龄化战略的重要抓手。但养老地方专项债券的制度安排与实践操作仍是一个需要探究的论题。从肯定的角度看,财政法理论认为,只要地方在老龄化支出责任范围内,能产生收益的公益性项目便可发行专项债券募集资金,而且实践效果也一定程度上给出了实证。从否定的角度看,养老地方专项债券存在收益能力较弱、项目分布失序、整体规划缺乏等困境,难以实现控制风险、促进公共产品供给、稳定经济、促进产业发展等功能。囿于困境而不自拔,则会进一步破坏地方财政稳健;形塑规则而归应然,便能将积极老龄化战略融入理财治国方略。因而,法治财政成为突破困境的关键,通过协调法律与行政规范性文件,建构激励相容的考核体系,将养老地方专项债券的功能体系有效融入,并最终构建多元立体的监管体系,方可以“良法”实现“善治”。 展开更多
关键词 积极老龄化战略 地方专项债券 功能体系 法治财政
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