公共支出减损巨灾影响的理论与政策研究——兼谈促进巨灾保险事业发展的财政政策

Theory and policy on reduction of catastrophic loss by public expenditure:and taking about financial policy on promoting development of catastrophic insurance cause

近几十年来,随着经济的发展和人口的增加,全球自然灾害越来越频繁,也越来越严重,人为导致的突发事件造成的损害也越来越大。对此,从理论上探讨了巨灾出现的经济影响,并从实际出发分析了巨灾造成的社会损失。在此基础上,从公共财政的角度提出了减灾的财税政策,及促进巨灾保险事业发展的财税措施。

In recent decades, with continuous economic development and population increase, global natural disas- ters are frequent and serious, incidents of human-induced damage is also increasing. In this regard, the paper dis- cusses theoretically the economic impact, and social loss of catastrophe. On this basis, the paper presents a policy on finance and tax from public finantial viewpoint to promote development of catastrophy in surance cause.