财政补贴的竞争法审查及其改进——兼论《公平竞争审查制度实施细则（暂行）》
Review and Improvement of Competition Law of Financial Subsidy——Concurrently Discuss "Detailed Rules for the Implementation of the Fair Competition Assessment System (Provisional)"

财政补贴是国家干预经济的重要手段，能够促进产业结构调整和转型升级、平衡和加速地区间的经济发展，但极易对市场公平竞争带来消极影响，例如破坏市场结构、误导市场行为、减损市场绩效，等等。《公平竞争审查制度实施细则（暂行）》对此予以重点关注，但缺乏全面性的制度构建。这方面，欧盟国家援助制度值得我们学习和借鉴。欲改进我国财政补贴的竞争法审查，必须落实公平竞争审查制度，坚持必要性原则、公平原则和透明度原则，同时要建立补贴评估机制、豁免机制、信息披露机制和异议机制，以规范财政补贴的实施，平衡财政补贴和竞争政策的冲突，确保市场竞争机制不被财政补贴所扭曲。
Financial subsidies are an important means of state intervention in the economy. It can promote industrial restructuring and upgrading, balance and accelerate the economic development of the region, but it is very easy to have a negative impact on fair competition, such as destroying market structure, misleading market behavior, reducing market performance, etc. The Detailed Rules for the Implementation of the Fair Competition Assessment System (Provisional) focus on this issue, but there is a lack of comprehensive system construction. In this way, the EU's state aid system is worthy of our study and reference. To improve the review of the competition law of China's financial subsidies, we must implement the fair competition assessment system, adhere to the principle of necessity, fairness and transparency, and establish subsidy assessment mechanism, exemption mechanism, information disclosure mechanism and opposition mechanism to regulate the implementation of financial subsidies, balance the conflict between financial subsidies and competition policies to ensure that market competition mechanisms are not distorted by financial subsidies.