理解现代财政:公共风险的视角

理解财政,需要转换思维.表面看,财政行为是利益的分配和转移,而从实质看,财政行为是风险的分配和转移.财政通过分配和平衡风险,避免风险在某处聚集并在风险链上放大,避免了危机的产生,这实质是化解公共风险,所以财政的本质功能是通过平衡风险化解公共风险,以维护社会共同体的生存和发展.财政的基础性作用在于,只有财政有这种平衡风险的内在功能.与社会共同体面临的公共风险治理要求相匹配,是现代财政的判断标准.如果财政能够很好地平衡风险、化解公共风险,那就是现代财政;通过改革与公共风险治理要求相匹配,就是现代财政改革.新时代的现代财政改革,要立足于以下几个方面:构建大国财政体系,应对面临的全球风险挑战;织密预算的制度笼子,完善权力的财政治理体系;建立公平与效率融合的财政制度;为形成经济双循环格局"架桥铺路".

Understanding Modern Public Finance from the Public Risk Respective

There is a new respective to understand public finance.From the outside respective,public finance is an activity to distribute and transfer interest,inside,it's a risk distribution and transfer activity.By distributing and balancing risk,avoid the risk accumulation in one point and amplify in risk chain.Public finance can help to avoid the public risk.The essential function of public finance is to avoid public risk by balancing risk,further main social common wealth and also only public finance can play the role.The match between public social risk and public finance is a criterion to assess whether one public finance system is modern or not.If a public finance system may balance the public risk and reduce it,it is a good one.New public finance reform should focus on the following aspects:setting great power's public finance system to respond to global risk challenge,setting up a robust budget system to improve power control,setting a fair and efficient fiscal system to be an infrastructure for economic dual-cycle development.