试论应急管理体系的财政支撑

从2003年的“非典”开始，我国逐步建立起了一套应急管理体系，在南方冰雪灾害、汶川地震以及今年的玉树地震和南方水灾等抗震救灾工作中发挥作用并不断完善。财政支撑在应急管理体系中有着至关重要的作用。对目前我国应急财政管理现状进行分析，结合对外国应急管理体系先进做法的借鉴，提出了对建立健全应急财政支撑体系的政策建议。

On the Fiscal Support of the Emergency Management System

Since the SARS crisis in 2003, China has begun establishing an emergency management sys- tem. In the disaster rescue and relief in Yushu earthquake and floods in South China this year, as well as snow and sleet disaster in South China and Wenchuan earthquake in 2005, China＇s emergency management system played an important role and was getting perfected. Fiscal support is crucial in the emergency management sys- tem. By analyzing China＇s current fiscal management in emergency response and emergency management sys- tem in America and Japan, the paper seeks to make a policy recommendation to establish and perfect the fiscal support system for emergency response.