评《财政救灾的国际比较》冯俏彬教授的论文介绍了救灾资金的准备情况以及联邦或中央政府与地方政府的财政救灾情况。分别选择了联邦制、单一制两类政体四个国家——美国、澳大利亚、日本和我国台湾地区——的救灾资金准备和财政救灾情况,还分析了政府对于受灾对象的救济项目和标准情况。从多个国家或地区政府财政支持应急管理的视角进行了对比分析,为我国未来灾害应急财政支持的常态化、规范化、标准化与前瞻性提供可借鉴的参考。 Comment on “International Comparison of Financial Disaster Relief” Prof. Feng Qibin’s essay describes preparations for relief funds and the financial relief efforts of the federal or central government and local governments. They have respectively selected the preparations for disaster relief funds and the financial relief for the four countries of the federal system and the two systems of the single system - the United States, Australia, Japan and Taiwan of China - and also analyzed the government relief programs and standards for the affected people. From the perspectives of the financial support emergency management of many countries and regions, this paper makes a comparative analysis to provide reference for the normalization, standardization, standardization and forward-looking of future disaster emergency financial support in our country.