构建适应中国特色应急管理需求的财政治理体系

“坚持总体国家安全观”是党的十九大报告关于国家发展战略的基本要求。以习近平同志为核心的党中央对应急管理工作高度重视,积极改革应急管理机构设置,加快构建“全灾种、全方位、全过程”的国家综合应急管理体制。同时,财政作为国家治理的基础和重要支柱,财政治理现代化是应急管理体制现代化的先决条件之一。目前我国应急管理的理论研究较少嵌入财政治理机制的影响。本文梳理了国内外应急管理的相关治理理论,结合我国应急管理体制改革的现实需求,分析了当前我国应急管理中财政治理的现状,构建了我国应急管理中财政治理的政策体系模型,并提出了相应财税政策建议。

Building a Fiscal Governance System to Meet the Needs of Emergency Management with Chinese Characteristics

The overall national security is the basic requirement of the strategy in the report of the 19th National Congress of the Communist Party of China.The Chinese Government attaches great importance to the emergency management work with building an emergency management department,and speeding up the construction of a national comprehensive emergency management system which covers all kinds of disasters,concerns all aspects and involves the whole process.At the same time,as the foundation and important pillar of national governance,the modernizing of fiscal governance is one of the preconditions for the modernizing of emergency management system.This paper reviewed the relevant governance theories about emergency management,analyzed the current situation of fiscal governance in China’s emergency management system,constructed the policy system model of fiscal governance in China’s emergency management,and put forward corresponding recommendations.