政府间应急财政责任分担机制的借鉴与启示——基于美国和澳大利亚的经验

International Experiences on the Intergovernmental Responsibility Sharing Mechanism of Public Finance in Emergencies and Implications to China

在灾害等危机事件的处置和善后工作中,中央(联邦)财政与地方财政都扮演着至关重要的角色,建立健全政府间应急财政责任分担机制对于加强政府应急管理能力,更好地应对公共危机有着重要的现实意义。本文介绍了美国和澳大利亚的政府间应急财政责任分担机制并总结提炼出其有益经验,同时分析了我国中央与地方政府间应急财政责任分担机制的现状以及存在的问题,着重从完善法律体系、合理划分各级政府责任、设计激励机制等方面提出了完善我国中央与地方政府间应急财政责任分担机制的政策建议。

When dealing with the crisis events such as disasters and in the post--crisis management, both the central finance （federal finance） and local finance play vital roles. In order to improve the government emergency management capabilities and responses to public crises, it is imperative to establish and perfect the intergovernmental responsibility sharing mechanism of public finance in emergencies. This thesis not only describes the related sharing mechanisms in the United States, Australia and Taiwan and the beneficial experiences summarized and extracted from them, but also introduces China＇s present situation and dilemmas. With reference of the international experiences, it puts forward policy proposals which lay stress on perfecting legal system, dividing the intergovernmental responsibility reasonably and designing an incentive mechanism for a mature and complete responsibility sharing mechanism of public finance in emergencies in China.