摘要
防范化解公共风险是财政的基本职能,而公共风险由私人风险转化而来。二战后西方经济学家们构建了一个以调节经济总量为中心的相机抉择财政政策模型,其初衷是防止经济波动可能导致的公共风险。这种政策虽缓和了经济危机带来的社会伤害,但也使得政府财政自身成为公共风险的重要源头。一定意义上,这导致了"处置风险的风险"。随着人类进入后现代的"风险社会",公共风险形态和特点都发生了深刻变化,财政政策应顺势求变。在风险社会背景下,财政政策应转向行为调节和引导预期,突出对市场机制和社会发育的促进,使市场主体和社会主体形成自我防范化解风险的机制,从而避免大量私人风险转化为公共风险。
Preventing and dissolving public risks is the basic function of public finance,and public risks are transformed from private risks.After World War II,Western economists constructed a discretionary fiscal policy model centered on adjusting economic aggregates.The original intention was to prevent public risks that may be caused by economic fluctuations.Although this policy has eased the social harm caused by the economic crisis,it has also made finance itself an important source of public risks.In a certain sense,it has led to the risk of disposing of risks.As we are entering the post-modern risk society,profound changes have taken place in the form and characteristics of public risks,and fiscal policies should be changed according to the trend.In the context of a risky society,fiscal policy should shift to behavior regulation and guiding expectations,and highlighting the promotion of market mechanisms and social development.Only in this way can market entities and social entities form a mechanism for self-preventing and resolving risks,thereby preventing a large number of private risks from turning into public risks.
作者
刘尚希
武靖州
LIU Shangxi;WU Jingzhou(Chinese Academy of Fiscal Sciences,Beijing,China)
出处
《经济学动态》
CSSCI
北大核心
2021年第3期13-23,共11页
Economic Perspectives
基金
国家社会科学基金研究专项(17VZL011)的研究成果
关键词
财政政策
风险社会
公共风险
行为调节
国家治理
Fiscal Policy
Risk Society
Public Risk
Behavior Regulation
State Governance
作者简介
刘尚希,中国财政科学研究院,邮政编码:100142,电子邮箱:mofliu@163.com;武靖州,wujingzhou@chineseafs.org。
