近几十年来,随着经济的发展和人口的增加,全球自然灾害越来越频繁,也越来越严重,人为导致的突发事件造成的损害也越来越大。对此,从理论上探讨了巨灾出现的经济影响,并从实际出发分析了巨灾造成的社会损失。在此基础上,从公共财政的角度提出了减灾的财税政策,及促进巨灾保险事业发展的财税措施。 In recent decades, with the economic development and population increase, the global natural disasters have become more frequent and more serious, and the damage caused by man-made emergencies is also getting bigger and bigger. In this regard, the economic impact of catastrophe is theoretically explored, and the social losses caused by catastrophe are analyzed from the reality. On this basis, from the perspective of public finance, we put forward fiscal and tax policies for disaster reduction and fiscal and tax measures to promote the development of catastrophe insurance.