治理视角下的突发事件财政应急机制研究

发布时间：2018-11-24 19:26

【摘要】：在现代社会,工业化、城市化和全球化的步伐不断推进,经济和科技飞速发展,人们在追求自身发展的同时,也在无形中导致了自然环境和社会环境的脆弱性,各种自然灾害和社会事件频频发生。近几年来我国也开始进入一个突发事件高发的时期,各类自然灾害、事故灾害、公共卫生事件和社会安全事件给人们的生活带来了种种不确定性。2008年南方暴雪,汶川地震,H7N9流感,雅安地震等近年来一系列扣人心弦的突发事件多发,我国政府都及时采取了应对措施,有效控制了事态的蔓延,其中财政资金为救援和重建工作均提供了有力保障。然而从财政的视角看,这几次事件的应急管理均依靠行政强制或动员方式,而非系统的财政应急机制。突发事件的处理过程固然能显示我国财政应急力量的强大,但从长远来看,只靠强制性手段而没有一整套完善的财政应急机制的话,必然会引起财政结构的失衡。财政手段是防御和化解公共风险的物质基础之一,是在突发事件的应对中不可缺少的制度安排。研究公共财政应急机制的运行原理是增强全社会抵御突发事件能力的必然要求。目前在整体应急管理机制还不是很健全的条件下,我国公共财政应急机制本身也存在一些不足之处,例如灾前预防性投入的不足、灾时应急责任分担的不清晰、灾后的恢复重建管理体系的不健全等。而对这些问题的分析和解决,有助于构建一个完善的财政应急反应机制,从而减少突发事件所带来的财产损失和人员伤亡。本文选取了我国突发事件应对中的公共财政应急机制作为研究对象,以国内外学者对公共财政应急的实践研究为基础,运用突发事件应急管理理论和公共财政相关理论,结合我国实际现状问题,试图构建一个完善的财政应急机制。首先,笔者从公共财政与应急管理的基本概念出发论述了相关理论,为研究打下深厚的理论基础；其次,以“汶川地震”作为研究案例对我国现有的公共财政应急机制进行研究分析,论述了现状和问题两个方面；最后文章从财政应急机制应具备的各要素入手,在提出整体框架思路的前提下给出了一些对策和建议。
[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.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812;D63

【参考文献】