后疫情时代应急财政支出法治化研究

突发应急事件背景下,财政是一切政府行为的最终保障,应急财政支出法治化则是界分主体责任、疏解社会风险的制度基础。着眼于现有的应急财政规范体系,后疫情时期应急财政支出法治化面临四大阻碍:规范体系双向错位、支出责任过度下沉、应急财权与事权详略失衡、预算形式法定下的支出僵化。理顺“规则—资金—理论”彼此间的支撑关系,三者环环相扣引导着应急财政支出法治化之证成。为进一步破解上述难题,需立足于法际整合视角下,结合应急财政支出法治化的理论基础,基于制度分配原理,综合行政级别与事件危害级别共同划分央地应急财政支出责任;沿“预防—减缓—救援—善后—评估”五个阶段整合并协调应急管理规范与财政支出体系;从公共性原则出发实现事权财权的形式与实质设置;用反知性思维指导预算弹性空间的预留。以期实现对于四则难题的逐一突破,充裕应对社会风险的预备法制储备。

Research on the Legalization of Emergency Financial Expenditure in the Post-epidemic Period

In the context of emergencies, finance is the ultimate guarantee for all government actions, and the legalization of emergency fiscal expenditures is the institutional basis for demarcating the main responsibilities and alleviating social risks. Focusing on China’s existing emergency fiscal regulation system, the legalization of emergency fiscal expenditures in the post-epidemic period is confronted with four major obstacles: two-way misplacement of the regulatory system, excessive subsidence of expenditure responsibilities, detailed imbalance of emergency fiscal power and authority power, and expenditure under the statutory budget form rigidity. Straightening out the supporting relationship among “rules-funds-theories”, the three are linked to guide the legalization of emergency fiscal expenditures. In order to solve the above problems, it is necessary to base on the perspective of inter-law integration, combine the theoretical basis of the legalization of emergency fiscal expenditures, depend on the principle of system distribution, and divide the central and local emergency fiscal expenditure responsibilities together with the comprehensive administrative level and the incident hazard level; to integrate and coordinate emergency management norms and fiscal expenditure systems along the five stages of “prevention-mitigation-rescue-rehabilitation-evaluation”; to realize the formal and substantive setting of authority power and financial power based on the principle of publicity; to use anti-intellectual thinking to guide the reservation of budget flexibility. With a view to solving the above-mentioned problems one by one, sufficient reserves of legal system is needed to deal with social risks.