财政应对突发公共卫生事件的制度逻辑及其机制完善

财政作为国家治理的基础和重要支柱,在应对新冠肺炎疫情中起着至关重要的作用。将财政应对突发公共卫生的实践内嵌于财政改革发展逻辑框架下进行考察,在对比SARS相关情况的基础上,分析财政应对新冠肺炎疫情的机制,并判断疫情对财政收支的直接影响和间接影响、短期影响和中长期影响。在此基础上,剖析财政应对突发公共卫生事件存在的问题,进而提出加大支持力度、压缩一般性支出、强化资金监管、加强信息交流和公开等近期应急性财税对策,以及健全筹资体制、优化事权划分、调整支出结构、加强绩效管理等中长期制度性财税措施。

The Basic System Logic and Mechanism Improvement of Financial Response to Public Health Emergencies

As the foundation and a pillar of state governance, public finance plays a crucial role in dealing with COVID-19. In this paper, the practice of financial response to public health emergencies is embedded in the logical framework of financial reform and development. Based on the comparison of SARS epidemic, the paper analyzes the mechanism to deal with COVID-19 and judges the impact of COVID-19 on fiscal revenue and expenditure. The paper also finds out the problem of fiscal response to emergent public health incident from four aspects, such as fiscal input, division of responsibility, expenditure structure and input mechanism. Then the paper puts forward the short-term emergent fiscal measures,such as increasing support, reducing general expenditures, strengthening supervision, and enhancing information disclosure. Moreover, the paper introduces the long-term institutional fiscal measures, such as improving the financing system, optimizing the division of responsibility, adjusting the expenditure structure and strengthening performance management.