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应急财政管理是公共财政管理体系的重要组成部分。在日常财政管理中预留充足的财政准备金,是应对可能发生的不测事件的必要财力保障;在发生重大自然灾害等突发公共事件的情况下,应急救灾财政资金的尽速拨付和规范化管理,对于降低灾害风险、尽快恢复灾区正常的生产生活秩序并重新步入正常发展的轨道,发挥着不可替代的作用。针对目前应急财政管理中存在的问题,本文认为,应着力构建应急财政资金的长效保障机制,适当提高预备费的提取比例,对预备费采取基金式管理的办法,对应急财政资金分配和使用的全过程实行制度化管理,并且合理地划分各级政府间应急救灾资金的分担比例。
Emergency financial management is an important part of public financial management system. Reserving adequate financial reserves in daily financial management is a necessary financial guarantee to deal with unforeseen events that may occur. In the event of major public disasters and other public emergencies, the rapid allocation of emergency financial resources and the standardized management of emergency relief funds , Playing an irreplaceable role in reducing the disaster risk, restoring the normal order of production and life in disaster-stricken areas and re-entering the normal development track. In view of the problems existing in the current emergency financial management, this paper argues that we should focus on building a long-term protection mechanism for emergency financial funds, appropriately increase the proportion of the prepaid expenses, adopt the fund management method for the prepaid expenses, and allocate and use the emergency financial funds The whole process of the implementation of institutionalized management, and a reasonable division of government funding at all levels of emergency relief ratio.