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本文从公共财政的角度探讨了突发性公共危机事件的应急机制管理,构建财政应急管理体系的制约因素。以汶川地震为鉴,构建了我国财政应急体系,主要包括:危机前的预警防范,危机管理的知识和信息系统的建设以及危机管理的计划系统建设;危机中的应对,建立危机管理的指挥系统,简化应急拨款流程,完善危机管理的财政分担政策;危机结束后的重建机制,建立危机复原系统,危机管理学习、创新系统。
This article discusses the emergency mechanism management of sudden public crises and the constraints of constructing the financial emergency management system from the perspective of public finance. In the light of the Wenchuan earthquake, we constructed the financial emergency system in our country, including: pre-crisis precaution and precaution, crisis management knowledge and information system construction and crisis management planning system construction; crisis response, the establishment of a crisis management command system , Simplifying the emergency funding process and improving the fiscal sharing policy for crisis management. The post-crisis reconstruction mechanism has also established a crisis recovery system, crisis management learning and innovation system.