关于国家财政应对灾难性突发事件的思考

Thinking on Public Finance Dealing with Disastrous Accidents

灾难性突发事件,通常是指突然发生的出乎人们意料的事或灾祸,它不以人们的主观意志而转移,给公众安全带来巨大危害。国家财政是应对灾难性突发事件的主要力量。国家财政采取的短期政策包括:减免税费、贴息和动用预算预备费资金;从长期来看,国家财政一方面应以公共风险为导向、调整公共财政支出结构,另一方面在确定预算预备费提取比率时应考虑到应对灾难性突发事件的需要。

Disastrous accidents are usually out of our expectation, which will bring enormous damage for the society. Dealing with disastrous accidents mainly depends on public finance. Facing to disastrous accidents, the government can take some emergent measures, such as reducing tax, compensating interest, and using reserve. From the point of long- range planning, the government should change the structure of public finance. When deciding the scale of reserve, it is necessary to consider the need of dealing with disastrous accidents.