金融危机、洪涝灾害、非典、禽流感、冰雪灾害、地震、特大干旱,一系列突发性公共事件不期而至,表明我国正进入突发事件爆发的高危期。突发性公共事件已经超出了市场所能调节的范围,作为防范和应对突发性公共事件的最后一道防线,如何完善我国的应急财政管理制度已成为目前亟待解决的问题。一、突发事件与应急财政管理理论(一)突发事件及其种类划分突发事件在美国被称为“紧急事件”。在我国一般是指危害人民生命、财产、社会安全与稳定的突然爆发的事件。目前,国 A series of unexpected public events such as the financial crisis, floods, SARS, bird flu, snow disaster, earthquake and extraordinarily severe drought have shown that our country is entering a high-risk period of an emergency. Sudden public events have gone beyond the scope of the market regulation. As the last line of defense to prevent and deal with unexpected public events, how to perfect our country’s emergency financial management system has become an urgent problem to be solved. First, the theory of emergency and emergency financial management (A) Incident and its classification Incident is called “emergency” in the United States. In our country, it refers to a sudden eruption that endangers people’s lives, property, social security and stability. At present, the country