金融危机与财税宏观调控政策法治化

发布时间：2018-10-11 10:41

【摘要】：美国金融危机的爆发一方面由于经济过度自由化发展,另外一方面也与法律体系失灵密不可分。从经济学角度来审视,金融危机的爆发源于资产证券化的过度繁荣,金融衍生品的创新超过了市场的消化能力而导致金融泡沫。而从法律的角度来看,则是金融危机在爆发前,政府这只有形的手淡漠了对金融行业的法律监管,现有法律的滞后性、被动性使得金融危机规避了法律的约束。法律固有的缺陷不能满足继续维持经济复苏的需求,财税宏观调控政策在应对金融危机紧急状态下具有超越其他经济政策与现有法律的优越性,财税宏观调控政策能充分利用财政预算支付、税收减免、政府转移支付及发行国债的一系列措施做出快速反应,由于财税宏观调控政策在运用过程中赋予实施主体一定的“自由裁量权”,对实施手段的严格限制与民主化,对财政资金去向公开与监督都需要法律来完善。财税宏观调控政策的法治化是将现有救市效果明显的财税宏观调控政策予以法定,将具体财税宏观调控的内容写进法律,将公众纳税人的权利与诉求纳入法律,财税宏观调控政策实施的过程就是检验是否具备出台新法律的过程。财税宏观调控政策法治化伴随着财税宏观调控政策推进有一个较为缓慢的过程,为了避免由于法律的被动性导致新的经济问题凸显,财税宏观调控政策法治化还应当充分考虑法律对经济运行的超前预见性,通过制定紧急应对法案、纳税人公众参与立法及政府信息公开的途径来完成财税宏观调控政策的法治化,以实现法律对后期经济发展产生的风险施加压力。
[Abstract]:The outbreak of American financial crisis is not only due to excessive economic liberalization, but also closely related to the failure of the legal system. From the point of view of economics, the outbreak of financial crisis stems from the excessive prosperity of asset securitization, and the innovation of financial derivatives exceeds the ability of the market to digest and lead to financial bubbles. From the legal point of view, before the financial crisis broke out, the government was indifferent to the legal supervision of the financial industry. The lag and passivity of the existing laws made the financial crisis circumvent the legal constraints. The inherent defects of the law can not meet the need to continue to maintain economic recovery, the fiscal and taxation macro-control policy has superiority over other economic policies and existing laws in dealing with the financial crisis and emergency. The fiscal and tax macro-control policies can make full use of the budget payment, tax relief, government transfer payments, and the issuance of treasury bonds to make rapid response. Because the macro-control policy of finance and taxation gives certain "discretion" to the main body in the process of application, the strict restriction and democratization of the means of implementation, and the disclosure and supervision of the financial funds need to be perfected by law. The legalization of fiscal and taxation macro-control policy is to legalize the existing fiscal and tax macro-control policies, which have obvious effect on saving the market, to incorporate the contents of specific fiscal and tax macro-control into the law, and to bring the rights and demands of the public taxpayers into the law. The process of implementing macro-regulation and control policy of finance and taxation is to test whether there are new laws or not. In order to avoid the new economic problems arising from the passivity of the law, there is a slow process of fiscal and tax macro-control policy with the development of fiscal and tax macro-control policy. The legalization of fiscal and taxation macro-control policies should also take full account of the law's foresight on economic operation and formulate emergency response bills. Taxpayers' public participation in legislation and the disclosure of government information to complete the fiscal and tax macro-control policy of the rule of law, in order to achieve the law on the risk of economic development in the later period to exert pressure.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.28

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