中国应急预算研究二十年:理论、实践与发展方向  

Twenty Years of Emergency Budget Research in China:Theories,Practice and Future Directions

作　　者：王秋石 段芳 李睿莹 Wang Qiushi;Duan Fang;Li Ruiying

机构地区：[1]中山大学政治与公共事务管理学院 [2]中山大学中国公共管理研究中心

出　　处：《风险灾害危机研究》2024年第1期139-167,共29页Journal of Risk, Disaster & Crisis Research

基　　金：国家自然科学基金面上项目“防范与化解我国政府债务风险研究——一个财政透明度的视角”(72174215);教育部人文社科重点研究基地重大项目“共同富裕时代的新型预算与财政体制建构研究”(22JJD630022)支持

摘　　要：应急预算是应急管理的重要组成部分,也是我国应急管理工作有序开展、顺利实施的制度基础和财政保障。本文使用PRISMA框架对国内2003—2023年应急预算主题文献进行了系统性梳理和综述。首先,本文厘清了应急预算的相关概念,并从公共财政、应急管理和政府间财政关系三个角度分类总结和比较了我国应急预算研究的相关理论,初步勾勒出一个多元的整体性解释框架。其次,本文对历年来重大突发事件、应急管理实践的关键节点及预算制度变革的时间点进行了梳理,对比分析了我国应急预算实践与研究的变化趋势并试图找出现有研究的不足。最后,基于对现有文献和政策文本的充分占有,本文提出了未来应急预算研究需要着力发展的三个方向:一是深化理论研究,构建多主体、多维度、多学科的综合应急预算理论体系;二是加强对应急预算微观层面的精细化研究;三是适当拓展应急管理研究领域的边界,及时吸纳新兴技术手段与工具。Emergency budget is an important part of emergency management,and it is also the institutional foundation and financial guarantee for the orderly and smooth implementation of emergency management in China.Using the PRISMA framework,this paper systematically sorts out and synthesizes the extant literature on the topic of emergency budget from 2003 to 2023.This study firstly attempts to clarify the relevant concepts of emergency budget,and summarizes and compares the relevant theories of China's contingency budget research from three perspectives,namely,public finance,emergency management and intergovernmental financial relations,and tentatively outlines a multifaceted and holistic explanatory framework.Then,this study compares and analyzes the major emergencies over the years,the key nodes of emergency management practice and the time points of budgetary system changes,and analyzes the trends of China's emergency budgeting practice and research,and identifies the shortcomings of the existing research.Finally,based on careful reading of the existing literature and policy documents,this paper puts forward three directions that the future research on emergency budget needs to focus on:the first is to deepen the theoretical research and build a comprehensive emergency budget theoretical system of multibody,multi-dimensional and multi-disciplinary;the second is to strengthen the microlevel research on emergency budget;and the third is to appropriately expand the boundaries of the field of emergency management research,and incorporate the new technological means and tools in a timely manner.

关 键 词：应急预算 财政资金 应急管理 PRISMA 

分 类 号：F812.3[经济管理—财政学] D63[政治法律—政治学]