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新时代财政应急保障机制研究
作者姓名:周克清  李霞
作者单位:西南财经大学财政税务学院
摘    要:2020年新冠肺炎疫情的爆发,凸显了我国新时代财政应急保障机制的困境.在不断推进国家治理体系和治理能力现代化的进程中,我国数字经济与共享经济的突飞猛进为改良传统财政应急机制提供了契机.本文通过借鉴国外先进经验,结合中国实际情况,提出了完善财政应急保障机制的几点建议.

关 键 词:新冠疫情  财政应急保障  数字经济  国家治理

Research on How the Fiscal Policy Support Emergency Response and Security System in New Era
Authors:Zhou Keqing  Li Xia
Abstract:New coronavirus broke out in 2020,this shows the dilemma of China's fiscal emergency response and security system in new times.During the process of promoting state governance system and capability,the high development of digital and sharing economy gives us an opportunity to build the system.The article presents some recommendations to improve the system by referring to foreign experience as well as considering China's situation.
Keywords:New Coronavirus  Fiscal Emergency Response and Security System  Digital Economy  State Governance
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