运用财政政策保障战时财力准备与动员不仅是必要的而且是可行的。战时财政政策是由税收政策、公债政策、预算政策和公共支出政策构成的政策体系。市场经济条件下的战时财政政策是一种全新的“软性财政政策”,应注重利用经济手段引导社会经济资源流向,保障应急作战条件下的战时财力准备与动员工作。 It is not only necessary but also feasible to use fiscal policy to safeguard the preparation and mobilization of wartime financial resources. Wartime fiscal policy is a policy system consisting of tax policies, public debt policies, budget policies and public spending policies. The wartime fiscal policy under market economy is a brand new “soft fiscal policy”. It should pay attention to using economic means to guide the flow of social and economic resources and ensure the preparations for wartime financial and mobilization work under the conditions of emergency combat.