【摘要】：在現(xiàn)代社會,工業(yè)化、城市化和全球化的步伐不斷推進,經(jīng)濟和科技飛速發(fā)展,人們在追求自身發(fā)展的同時,也在無形中導(dǎo)致了自然環(huán)境和社會環(huán)境的脆弱性,各種自然災(zāi)害和社會事件頻頻發(fā)生。近幾年來我國也開始進入一個突發(fā)事件高發(fā)的時期,各類自然災(zāi)害、事故災(zāi)害、公共衛(wèi)生事件和社會安全事件給人們的生活帶來了種種不確定性。2008年南方暴雪,汶川地震,H7N9流感,雅安地震等近年來一系列扣人心弦的突發(fā)事件多發(fā),我國政府都及時采取了應(yīng)對措施,有效控制了事態(tài)的蔓延,其中財政資金為救援和重建工作均提供了有力保障。然而從財政的視角看,這幾次事件的應(yīng)急管理均依靠行政強制或動員方式,而非系統(tǒng)的財政應(yīng)急機制。突發(fā)事件的處理過程固然能顯示我國財政應(yīng)急力量的強大,但從長遠來看,只靠強制性手段而沒有一整套完善的財政應(yīng)急機制的話,必然會引起財政結(jié)構(gòu)的失衡。 財政手段是防御和化解公共風(fēng)險的物質(zhì)基礎(chǔ)之一,是在突發(fā)事件的應(yīng)對中不可缺少的制度安排。研究公共財政應(yīng)急機制的運行原理是增強全社會抵御突發(fā)事件能力的必然要求。目前在整體應(yīng)急管理機制還不是很健全的條件下,我國公共財政應(yīng)急機制本身也存在一些不足之處,例如災(zāi)前預(yù)防性投入的不足、災(zāi)時應(yīng)急責(zé)任分擔(dān)的不清晰、災(zāi)后的恢復(fù)重建管理體系的不健全等。而對這些問題的分析和解決,有助于構(gòu)建一個完善的財政應(yīng)急反應(yīng)機制,從而減少突發(fā)事件所帶來的財產(chǎn)損失和人員傷亡。 本文選取了我國突發(fā)事件應(yīng)對中的公共財政應(yīng)急機制作為研究對象,以國內(nèi)外學(xué)者對公共財政應(yīng)急的實踐研究為基礎(chǔ),運用突發(fā)事件應(yīng)急管理理論和公共財政相關(guān)理論,結(jié)合我國實際現(xiàn)狀問題,試圖構(gòu)建一個完善的財政應(yīng)急機制。首先,筆者從公共財政與應(yīng)急管理的基本概念出發(fā)論述了相關(guān)理論,為研究打下深厚的理論基礎(chǔ)；其次,以“汶川地震”作為研究案例對我國現(xiàn)有的公共財政應(yīng)急機制進行研究分析,論述了現(xiàn)狀和問題兩個方面；最后文章從財政應(yīng)急機制應(yīng)具備的各要素入手,在提出整體框架思路的前提下給出了一些對策和建議。
[Abstract]:In modern society, the pace of industrialization, urbanization and globalization are constantly advancing, and the rapid development of economy and science and technology, people in pursuit of their own development at the same time, but also lead to the vulnerability of the natural and social environment. All kinds of natural disasters and social events occur frequently. In recent years, China has also begun to enter a period of high incidence of emergencies. All kinds of natural disasters, accident disasters, public health events and social security events have brought all kinds of uncertainties to people's lives. 2008 Southern Blizzard, Wenchuan earthquake, H7N9 flu, Ya'an earthquake and so on in recent years a series of gripping emergencies, our government has taken timely measures to effectively control the spread of the situation, among which the financial funds for the rescue and reconstruction work to provide a strong guarantee. However, from the financial point of view, the emergency management of these incidents depends on administrative coercion or mobilization, rather than a systematic financial emergency mechanism. The process of dealing with unexpected events can show the strength of our country's financial emergency, but in the long run, it will cause the imbalance of financial structure only by compulsory means and without a complete set of financial emergency mechanism. Financial means is one of the material bases for defending and defusing public risks, and it is an indispensable institutional arrangement in the emergency response. It is necessary to study the operating principle of the emergency mechanism of public finance to strengthen the ability of the whole society to resist emergencies. At present, under the condition that the overall emergency management mechanism is not very sound, China's public finance emergency response mechanism itself also has some shortcomings, such as the shortage of preventive investment before the disaster, the lack of clear sharing of emergency responsibility in the event of a disaster. Disaster recovery and reconstruction management system is not sound and so on. The analysis and solution of these problems will help to construct a perfect financial emergency response mechanism, thus reducing the property losses and casualties caused by emergencies. This paper selects the emergency mechanism of public finance in the emergency response of our country as the research object, based on the practical research of the domestic and foreign scholars on the public financial emergency, and applies the theory of emergency management of emergencies and the related theory of public finance. According to the actual situation of our country, we try to construct a perfect financial emergency mechanism. First of all, the author discusses the relevant theories from the basic concepts of public finance and emergency management, which lays a deep theoretical foundation for the research. Secondly, taking Wenchuan earthquake as a case study, this paper studies and analyzes the existing emergency mechanism of public finance in China, and discusses the present situation and problems. Finally, starting with the elements of the financial emergency mechanism, this paper puts forward some countermeasures and suggestions on the premise of the overall framework.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812;D63

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