财政调控的价值定位、方式创新及法治化路径

近期财政部出台的法治财政建设实施方案将宏观调控的创新方式借用于财政领域,提出财政面向上的区间调控、定向调控、相机调控、精准调控和适时预调微调等,体现出财政的工具主义价值。从形式上来看,这与当下公共财政时代所要求的规范主义价值,存在着阶段性目标追求的二律背反,但基于财政有效治理的国家任务,两者又统一于良法善治的终极价值属性之中。对于仍深受财政工具主义思维禁锢的当下中国而言,更应提倡的是财政的规范主义价值,防止偏重调控结果有效而轻视调控过程正义,从遵循调控法定、尊重市场规则和坚持民生导向的路径出发,以期实现在调控权力控制下的国家全面可持续性发展。

Value Orientation, Mode Innovation and Legalization Path of Financial Regulation and Control

Recently, the Ministry of Finance issued a program of financial construction of the rule of law to use innovative ways of macroeconomic regulation and control in the financial field, and put forward the financial-oriented inter-regional regulation, directional regulation, camera control, precise control and timely pre- value. From the formal point of view, this is contrary to the normative value demanded by the present era of public finance. There is a contradiction between the pursuit of phased goals, but the national tasks based on effective fiscal governance are united in the ultimate value attribute of good law and good governance. For the present China which is still deeply imprisoned by financial instrumentalism, it should promote the normative value of finance, prevent the emphasis on the results of regulation and control, and neglect the process of justice, and follow the rules and regulations, respect the market rules and adhere to the people-oriented Path, in order to achieve the control of power under the control of the national comprehensive and sustainable development.