【摘要】：美國(guó)金融危機(jī)的爆發(fā)一方面由于經(jīng)濟(jì)過度自由化發(fā)展,另外一方面也與法律體系失靈密不可分。從經(jīng)濟(jì)學(xué)角度來審視,金融危機(jī)的爆發(fā)源于資產(chǎn)證券化的過度繁榮,金融衍生品的創(chuàng)新超過了市場(chǎng)的消化能力而導(dǎo)致金融泡沫。而從法律的角度來看,則是金融危機(jī)在爆發(fā)前,政府這只有形的手淡漠了對(duì)金融行業(yè)的法律監(jiān)管,現(xiàn)有法律的滯后性、被動(dòng)性使得金融危機(jī)規(guī)避了法律的約束。法律固有的缺陷不能滿足繼續(xù)維持經(jīng)濟(jì)復(fù)蘇的需求,財(cái)稅宏觀調(diào)控政策在應(yīng)對(duì)金融危機(jī)緊急狀態(tài)下具有超越其他經(jīng)濟(jì)政策與現(xiàn)有法律的優(yōu)越性,財(cái)稅宏觀調(diào)控政策能充分利用財(cái)政預(yù)算支付、稅收減免、政府轉(zhuǎn)移支付及發(fā)行國(guó)債的一系列措施做出快速反應(yīng),由于財(cái)稅宏觀調(diào)控政策在運(yùn)用過程中賦予實(shí)施主體一定的“自由裁量權(quán)”,對(duì)實(shí)施手段的嚴(yán)格限制與民主化,對(duì)財(cái)政資金去向公開與監(jiān)督都需要法律來完善。財(cái)稅宏觀調(diào)控政策的法治化是將現(xiàn)有救市效果明顯的財(cái)稅宏觀調(diào)控政策予以法定,將具體財(cái)稅宏觀調(diào)控的內(nèi)容寫進(jìn)法律,將公眾納稅人的權(quán)利與訴求納入法律,財(cái)稅宏觀調(diào)控政策實(shí)施的過程就是檢驗(yàn)是否具備出臺(tái)新法律的過程。財(cái)稅宏觀調(diào)控政策法治化伴隨著財(cái)稅宏觀調(diào)控政策推進(jìn)有一個(gè)較為緩慢的過程,為了避免由于法律的被動(dòng)性導(dǎo)致新的經(jīng)濟(jì)問題凸顯,財(cái)稅宏觀調(diào)控政策法治化還應(yīng)當(dāng)充分考慮法律對(duì)經(jīng)濟(jì)運(yùn)行的超前預(yù)見性,通過制定緊急應(yīng)對(duì)法案、納稅人公眾參與立法及政府信息公開的途徑來完成財(cái)稅宏觀調(diào)控政策的法治化,以實(shí)現(xiàn)法律對(duì)后期經(jīng)濟(jì)發(fā)展產(chǎn)生的風(fēng)險(xiǎn)施加壓力。
[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.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D922.28

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