摘要
从抗击新冠肺炎疫情中财政预备费的动支情况看,我国财政预备费体制仍有完善空间。在明确央地政府事权与财权的前提下保证预备费的足额提取后,可参照美国、日本等发达国家的做法,设置预备费财政专户,实行滚动式市场化管理,对预备费的动支程序和用途进行监督,保证预备费的应急职能。
From the perspective of COVID-19 Epidemic,the financial reserve system has still room for improvement.On the premise of clarifying the administrative and financial rights of the central and local governments and ensuring the full withdrawal of the reserve fund,we can refer to the practices of the United States,Japan and other developed countries,set up a special reserve fund financial account,implement rolling market-oriented management,supervise the moving procedures and uses of the reserve fund,and ensure the emergency function of the reserve fund.
作者
张响响
ZHANG Xiang-xiang(Anhui University,Hefei 230601,China)
出处
《哈尔滨学院学报》
2022年第2期57-60,共4页
Journal of Harbin University
关键词
新冠肺炎疫情
《预算法》
预备费
市场化管理
COVID-19 Epidemic
“Budget Law”
reserve fund
market oriented management
