我国重大自然灾害的公共财政应急措施研究——以5·12汶川大地震为例

A Study of Contingency Measures in Chinese Public Finance for Handling Major Natural Disasters——Taking the 5/12 Wehchuan Earthquake as an Example

公共财政在重大自然灾害的应对中发挥着极其重要的作用。汶川大地震发生后政府迅速采取了向灾区调拨现金与物资、制定税收优惠政策、建立震后恢复重建基金等多种措施,对减轻灾害损失起到了重要的作用。但是,我国公共财政在应对地震等重大自然灾害中仍然存在许多不足,为此,应完善相关的法律法规,加快建立综合的灾害管理体制和财政应急机构、改善财政支出结构,建立市场、个人及政府多方参与的风险分摊机制,构建多元化的资金筹集渠道,规范救灾资金的管理与使用,完善转移支付制度,以实现公共财政对重大自然灾害的有效应对。

China is one of the countries where lots of natural disasters occur, threatening people＇s lives and damaging people＇s belongings. Therefore, dealing with the fatal disasters constitutes a high priority on the agenda of public finance. In the case of the Wenchuan earthquake, the Chinese government took quick action and transported cash and materials to the stricken area. Undoubtedly, measures such as preferential tax policy and reconstruction funds greatly helped the victims reduce losses and resume their normal life and work as soon as possible. However, deficiency is also obvious in China＇s public finance when it comes to handling major natural disasters like earthquakes. In the long run, the Chinese government should accelerate the construction of an integrated disaster management system and a risk-sharing mechanism involving the market, the individual and the government, multiple fund-raising channels for severe natural disaster insurance, regulate the management and utilization of disaster-relief funds, and improve the transfer payment system, so that public finance can respond effectively to severe natural disasters.