应对危机的财政支持研究.pdf

内容摘要 随着我国改革开放的深入,我国在政治、文化、经济等方面取得巨大成就, 但与此同时我国进入了危机的高峰期,2003 年的“非典型肺炎”,2006 的禽流 感,不平凡的 2008 年的雪灾、汶川地震、三鹿奶粉、金融危机等等,还有 2009 年的甲型 H1N1流感等危机。政府作为处理危机的核心和主体,该如何科学高 效的处置危机是一项重大的课题。“兵马未动,粮草先行”,一个科学高效的财 政应急体制是政府解决危机的关键所在,是政府解决危机的重要基础和保障。 故本文的研究具有十分重要的现实意义。 本文首先阐明了危机的含义和特点,以及对财政职能分工和补偿理论。接 着,较为系统地分析我国目前的财政制度应对危机时存在的风险,分析这一应 对危机的财政支持体制主要存在的问题:缺乏危机意识;相关法律法规不健全, 对各级财政部门的责任与义务划分不明确;缺乏应对危机的财政的实际操作能 力,影响应对危机的效率;全社会应对危机的财力支持体系不健全,灾后重建 能力不足。要解决这些问题要结合我国国情,借鉴当前国内外经验,运用公共 财政等相关理论成果,构建我国应对危机的财政支持体系。本文主要的创新之 处在于不仅要调整预备费,还要提高财政的应对危机的实际操作能力,把危机 的损失降到昀小。作为一项探索性研 究,希望能为构建合理高效的财政应急体 系有所帮助。 关键词:危机;财政支持;建议 Abstract As Chinas reform and opening up, Chinas political, cultural, economic and other great achievements, but at the same time China has entered the peak of the crisis in 2003, atypical pneumonia, 2006, bird flu, an extraordinaryThe 2008 snowstorm, earthquake, Sanlu milk powder, the financial crisis, etc., as well as Influenza A H1N1 influenza in 2009 such a crisis.Government, as the core and the main body dealing with the crisis, how scientific and efficient disposal of the crisis is a major issue.Moving troops and horses, forage first, a scientific and efficient system of financial emergency is the key to resolving the crisis the government is an important foundation for the government to resolve the crisis and security.Therefore, this research is of great practical significanceThis paper clarifies the meaning and characteristics of the crisis, and financial functions of the division of labor and compensation theory.Then, a more systematic analysis of the current financial system crisis when the risks, analysis of the response to the crisis in the financial support system is mainly a problem: the lack of a sense of crisis, the financial crisis in the reconstruction of the expenditure structure to be improved; relatedlaws and regulations are not sound and financial departments at all levels, responsibilities and obligations are not clearly demarcated; the lack of respo