应急预算制度构建研究  

Research on the Constructing of Public Emergency Budget System

作　　者：苗庆红[1,2,3] MIAO Qing-hong

机构地区：[1]北京大学政府管理学院 [2]北京大学国家治理研究院 [3]北京大学公共治理研究所

出　　处：《中央财经大学学报》2021年第7期3-12,共10页Journal of Central University of Finance & Economics

基　　金：北京大学“新型冠状病毒感染的肺炎防控攻关专项课题(人文社科类)”一般项目;北京大学公共治理研究所专项课题资助研究项目“应对突发公共卫生事件‘紧急预算’制度的构建及政策建议——以新冠肺炎应急财政支出为例”(项目编号:YQZX202008)。

摘　　要：应急预算作为公共危机状态下的公共收支资金安排是应急财政的核心内容,构建规范的应急预算制度对完善公共财政体系和提高应急管理能力具有重要的实践意义。尽管应急预算与常规预算都具有公共预算的基本特性,但突发公共事件的特点决定了应急预算不同于常规预算。笔者以对突发公共事件特点的分析为研究的逻辑起点,以常规预算制度作为参照系,通过对应急管理目标的分析,来确定应急预算要实现的目标以及应遵循的原则。应急预算制度是实现应急预算目标和贯彻应急预算原则的制度保障,是由应急预算决策制度、应急预算执行制度、应急预算绩效评价制度以及应急预算监督制度组成的应急预算制度体系。笔者依据应急预算原则,针对应急预算的特点以及实践中遇到的困境和问题,提出构建应急预算制度的系统思路和政策建议。As the arrangement of public revenue and expenditure in response to a public crisis,public emergency budget is crucial to the financial management in public emergencies.Establishing a standardized system of public emergency budget is of great practical significance to improve the public finance system and emergency management capability.Despite having some commonalities with regular public budget,public emergency budget is characterized with differences that arise from the nature of public emergencies.By referring to the system of regular public budget and exploring the objectives of emergency management,this article starts with analyzing the features of public emergencies and then determines the objectives and principles of public emergency budget.The public emergency budget system is to institutionally guarantee the objectives of public emergency budget to be achieved and the principles to be followed.This system is composed of emergency budget decision-making system,emergency budget implementation system,emergency budget performance evaluation system and emergency budget supervision system.Finally,focusing on the traits of public emergency budget and potential problems in practice,this article systematically puts forth the ideas and policy suggestions for the constructing of public emergency budget system.

关 键 词：突发公共事件 应急管理 应急预算制度 

分 类 号：F810.3[经济管理—财政学]