摘要
完善应急预算法制是中国应急管理的重要课题。中国应急预算面临着缺乏监督、财政供给数量不足、财政供给能力低效、应急责任体系不清等诸多问题。这在很大程度上是应急预算法制存在缺失,尤其是《预算法》的应急理念不足所致。应急预算法制建构是一个系统工程,必须在预算规范化、预算实效化以及预算层次化原则的指导下进行。具体而言,今后理应在《预算法》中加强全国人民代表大会对应急预算权力的监督,完善预备费的提取和管理机制,增强应急预算的财政供给实效,建立面向应急需要的预算调整机制,明晰央地之间的应急财政责任体系,从而有力推动中国应急财政的合法与足量供应。
Improving the legal system of emergency budget is an important issue in China’s emergency management.At present,China’s emergency budget is facing many problems,such as lack of supervision,insufficient financial supply,inefficient financial supply capacity,unclear emergency responsibility system and so on.To a large extent,this is due to the lack of emergency budget legal system in China,especially the lack of emergency concept in the budget law.The construction of the emergency budget legal system is a systematic project,which must be carried out under the guidance of the principles of budget standardization,budget effectiveness and budget hierarchy.Specifically,in the future,we should strengthen the supervision of the people’s Congress on the emergency budget power in the budget law,improve the extraction and management mechanism of reserve funds,enhance the financial supply effectiveness of the emergency budget,and establish a budget system for emergency needs In order to promote the legal and sufficient supply of emergency finance in China,we should adjust the mechanism and clarify the responsibility system of emergency finance between central and local governments.
作者
陈征
周智博
CHEN Zheng;ZHOU Zhibo(School of Law,China University of Political Science and Law,Beijing 100088,China)
出处
《北京理工大学学报（社会科学版）》
CSSCI
北大核心
2021年第5期133-140,共8页
Journal of Beijing Institute of Technology：Social Sciences Edition
基金
中国法学会2019年度部级法学研究重点课题“宪法‘国家安全’条款的规范研究”(CLS(2019)B04)。
关键词
应急预算
预算法
突发公共事件
预备费
应急财政责任
emergency budget
budget law
public emergencies
reserve fees
emergency financial responsibility
