摘要
新冠肺炎疫情使社会经济运行的稳定性大大降低,增加了公共风险。这要求财政政策更应当转向风险管理,并作为公共风险的有效应对工具,更注重中央“六保”风险底线和“六稳”工作任务的政策传导机制的有效实施。本文从理论和实践的维度阐述了在习近平新时代中国特色社会主义思想下,建构以公共风险防范化解和财政政策有效传导为目标的内部控制体系,并将其作为国家治理体系和治理能力现代化的宏微观组织制度基础。具体是将国家治理要求融入控制环境、将公共风险事件作为评估重点、将法规政策规则嵌入控制活动、将数据智能共享植入信息沟通、将社会多元评估纳入监督机制。这为内部控制建构作为疫情防控下财政政策传导机制有效执行措施提供借鉴参考。
The COVID-19 has increased economic and social uncertainty and triggered public risk.This requires that fiscal policy should shift to risk management,and as an effective response tool for public risk,more attention should be paid to the effectiveness of the central“six guarantees”risk bottom line and the“six stability”policy transmission mechanism.This article expounds Xi Jinping’s socialist thinking with Chinese characteristics in the new era from the theoretical and practical dimensions,and constructs an internal control system that aims at preventing and mitigating public risk and effectively transmitting fiscal policies,as the macro and micro institutional foundation of the modernization of national governance system and governance capabilities.Specifically,it integrates national governance requirements into the control environment,takes public risk prevention and resolution as the focus of assessment,decomposes laws and policies as control standards,implants intelligent data sharing into information communication,and incorporates social pluralism assessment into the supervision mechanism.This provides a reference for the effective implementation of internal control as a policy transmission mechanism in the normalization of epidemic prevention and control.
作者
唐大鹏
冯婉昕
王伯伦
Tang Dapeng;Feng Wanxin;Wang Bolun
出处
《财政研究》
CSSCI
北大核心
2020年第9期14-28,共15页
Public Finance Research
基金
国家自然科学基金“差异模式下社保基金市场化投资研究:风险测度方法与风险控制机制”(项目批准号71602022)
国家社会科学基金“基于政府公信力视角的公共养老保险基金投资绩效评价及相关信息披露研究”(项目批准号18BGL062)
中国博士后科学基金“社保基金财务偿付能力评价体系与财政风险控制”(项目批准号2017T100098)。
关键词
公共风险
财政政策
内部控制建构
疫情防控
传导机制
Public Risk
Fiscal Policy
Internal Control Construction
Epidemic Prevention and Control
Transmission Mechanism
