治理研究 ›› 2023, Vol. 39 ›› Issue (5): 142-156.

• 法与治理 • 上一篇    

“包容审慎”的营商法治逻辑:法理、体系与个案

谢红星   

  • 收稿日期:2023-03-16 出版日期:2023-09-15 发布日期:2023-11-01
  • 作者简介:谢红星,江西财经大学法学院教授、博士生导师。
  • 基金资助:
    江西省社会科学“十四五”(2022年)基金重点项目“优化营商环境背景下‘免罚清单’的法治化研究”(22FX01)

The Doing-business Logic of Law Regarding “Tolerance and Prudence”:Jurisprudence, System and Cases

Xie Hongxing   

  • Received:2023-03-16 Published:2023-09-15 Online:2023-11-01

摘要:

“包容审慎”在我国首先作为一种监管执法的理念而提出,之后宣示于政策文本、转化为立法规定、延伸出清单细则,初步形成了包括政策、立法、清单在内的多层次、多领域、动态调整体系,同时政策与立法、清单与立法、不同清单之间、制度与实践之间的不一致使得“包容审慎”体系内部始终存在张力。企业是社会进步的积极力量,“包容审慎”融化“执法冰山”,塑造有温度的执法,缓解经济下行叠加“罚款式创收”加剧的企业困境,提振市场信心,是优化深层次营商环境的现实选择。因此我们需要克服“能处罚则处罚”的倾向,将“包容审慎”体现在每一个案件中,以此塑造具有长久生命力的营商法治环境。

关键词: 包容审慎, 罚款式创收, 四张清单

Abstract:

The rule of law provides the best environment to do business. And “tolerance and prudence” create the best legal environment for doing business. In China, “tolerance and prudence” are concepts of regulation and law enforcement that appear regularly in the written policies, legislation However, tensions exists between the policies and laws that apply these concepts. Enterprises are a positive force for social progress. “Tolerance and prudence” is meant to help navigate the “law enforcement iceberg” so that the difficulties of an economic downturn do not lead to the temptation to impose “fines for income.” This improves the long-term business environment. However, law enforcement must overcome the tendency to apply “punishment if impossible”, and instead put “tolerance and prudence” into every case. As the industry and the public sense that “tolerance and prudence” are the guiding principles, the legal environment to do business with attain long-term vitality.

Key words: tolerance and prudence, fine for income, four lists

中图分类号: