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公共财政应急保障机制的构建,所要解决的就是应急财政资金的有效组织与管理问题。现阶段我国公共财政应急保障机制建设所面临的主要问题在于,财政资金的投入总量不足且存在结构失衡、资金管理缺乏足够的监督与效益评价,以及“平战结合”式公共财政应急保障机制还未最终形成。为此,目前需要从“预备费”制度改革、预算与转移支付制度改革,以及强化审计与监督等入手,促进现阶段公共财政应急保障机制的尽快完善。
The construction of public financial emergency support mechanism is to solve the problem of the effective organization and management of emergency financial funds. At this stage, the main problems facing the construction of our country’s public finance emergency safeguard mechanism lie in the insufficient total amount of financial capital investment and structural imbalances, the lack of adequate supervision and effectiveness evaluation of capital management and the “public-private combination of peace and war” The safeguard mechanism has not finally formed. To this end, we need to start with the reform of the system of “prepaid expenses”, the reform of the budget and transfer payment system, the strengthening of auditing and supervision, and the quickening improvement of the public financial emergency support mechanism at this stage.