应急财政支出管理与政府应急能力的关联机制研究

Research on the Relevant Mechanism between Emergency Financial Expenditure Management and Government Emergency Response Capacity

基于政府应急能力提升视角,探究应急财政支出管理对应急能力的驱动机理。将应急财政支出管理的驱动因素界定为应急财政支出(规模、结构)、财政应急保障预案(应急财政支出政策、政府间事权与支出责任划分)及支出资金考核(监督与评估),这三方面是对应急财政支出管理能力产生影响的基本要素,从而也对政府的总体应急能力产生影响。

Based on the perspective of improving government emergency response capacity,this paper explores the driving mechanism of emergency financial expenditure management on emergency response capacity.The driving factors of emergency financial expenditure management are defined as emergency financial expenditure(scale,structure),emergency financial support plan(emergency fiscal expenditure policy,division of intergovernmental authority and expenditure responsibility)and expenditure fund assessment(supervision and evaluation).These three dimensions can directly affect the level of emergency financial expenditure management and then affects the government’s emergency response capacity.