作　　者： ;

机构地区： 华南理工大学法学院

出　　处： 《法学论坛》 2011年第3期142-148,共7页

摘　　要： 当国家遭遇各类突发事件之时,需要坚实的公共财政保障,而这又有赖于完备的应急预算,因此,应急预算法制是我国中央与地方政府应对危机的基本法制要件。比较美国和日本,我国当前各级政府应急预算法制粗疏模糊,在《预算法》即将修改的背景下,急需针对应急预备费的提留管理、应对突发事件之特别预算的创设构造、中央与地方政府应急预算的分配编制等关键性问题尽早进行立法安排,从而为我国中央和地方政府今后应对突发事件提供可行可靠的应急预算法制化供给。 When the state endures all kinds of emergencies,there needs stable public finance to support,but that relies on the considerable emergency budget.So the emergency budget legislation is the basic factor for state to response to the emergencies successfully.Comparing to U.S.A and Japan,our current emergency budget legislation is weak and obscure.Now the Budget Act is going to be amended soon,we should focus on some principal issues,like the management of emergency preparation fund,the establishment of emergency special budget,and the emergency budget allocation between central and local government.Then we can offer practical emergency budget legislation for our governments to deal with emergencies in the future.

关 键 词： 突发事件 预算法 应急预算 法制化

领　　域： []