一、我国当前应急预算的现状及问题分析当前,我国关于应急资金管理的明确法律依据是:《预算法》第三十二条规定,各级政府预算应当按照本级预算支出额的1—3%设置预备费,用于当年预算执行中的自然灾害救灾开支及其他难以预见的特殊开支。此外,还设有预算拨款和专项拨款这两项政府拨款机制予以财力保障。从过去危机事件发生年度的情况可以看出,在公共危机事件爆发并蔓延后,我 I. Current Situation and Problem Analysis of China’s Current Emergency Budget Currently, China’s clear legal basis for emergency fund management is that Article 32 of the Budget Law stipulates that the budget of all levels of government should be in accordance with the budget expenditures at the level of 1-3 Provision of a reserve fund for the relief of natural disasters and other unforeseeable special expenses in the current year’s budget implementation. In addition, there are two government funding mechanisms, budget appropriation and earmarked funding, for financial protection. From the past years of the crisis, it can be seen that after the public crisis broke out and spread, I