应急预算法制的反思与展望

完善应急预算法制是中国应急管理的重要课题。中国应急预算面临着缺乏监督、财政供给数量不足、财政供给能力低效、应急责任体系不清等诸多问题。这在很大程度上是应急预算法制存在缺失，尤其是《预算法》的应急理念不足所致。应急预算法制建构是一个系统工程，必须在预算规范化、预算实效化以及预算层次化原则的指导下进行。具体而言，今后理应在《预算法》中加强全国人民代表大会对应急预算权力的监督，完善预备费的提取和管理机制，增强应急预算的财政供给实效，建立面向应急需要的预算调整机制，明晰央地之间的应急财政责任体系，从而有力推动中国应急财政的合法与足量供应。

Reflection and Prospect of China's Emergency Budget Legal System —Also on the Improvement of the Budget Law

Improving the legal system of emergency budget is an important issue in China’s emergency management. At present, China’s emergency budget is facing many problems, such as lack of supervision, insufficient financial supply, inefficient financial supply capacity, unclear emergency responsibility system and so on. To a large extent, this is due to the lack of emergency budget legal system in China, especially the lack of emergency concept in the budget law. The construction of the emergency budget legal system is a systematic project, which must be carried out under the guidance of the principles of budget standardization, budget effectiveness and budget hierarchy. Specifically, in the future, we should strengthen the supervision of the people’s Congress on the emergency budget power in the budget law, improve the extraction and management mechanism of reserve funds, enhance the financial supply effectiveness of the emergency budget, and establish a budget system for emergency needs In order to promote the legal and sufficient supply of emergency finance in China, we should adjust the mechanism and clarify the responsibility system of emergency finance between central and local governments.