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财政救灾的国际比较
引用本文:冯俏彬,侯东哲. 财政救灾的国际比较[J]. 电子科技大学学报(社会科学版), 2011, 0(6): 19-24
作者姓名:冯俏彬  侯东哲
作者单位:[1]国家行政学院,北京100089 [2]西南财经大学,成都610074
基金项目:国家社科基金(09BJY010); 西南财经大学211(3)建设项目资助
摘    要:选择了联邦制、单一制两类政体四个国家(地区)——美国、澳大利亚、日本和我国台湾地区——的财政救灾情况分三个方面进行了深入的分析考察,一是救灾资金的准备情况,二是联邦或中央政府与地方政府的财政救灾情况,三是政府对于受灾对象的救济项目和标准情况。分析表明,有关财政救灾的制度规定在不同政治制度的国家却有极大的相似性,这一点当为建设我国的财政救灾制度高度重视和借鉴。

关 键 词:财政救灾  灾害准备金  中央与地方财政救灾关系  财政救灾的项目与标准

International Comparison Research on Fiscal Disaster Relief
FENG Qiao-binChinese Academy of Governance Beijing,China HOU Dong-zhe. International Comparison Research on Fiscal Disaster Relief[J]. Journal of University of Electronic Science and Technology of China(Social Sciences Edition), 2011, 0(6): 19-24
Authors:FENG Qiao-binChinese Academy of Governance Beijing  China HOU Dong-zhe
Affiliation:FENG Qiao-bin(Chinese Academy of Governance Beijing 100089 China) HOU Dong-zhe (Southwestern University of Finance and Economics Chengdu 610074 China)
Abstract:This paper chooses two different government systems,the federal system and the unitary system,in four countries or region respectively,and makes a deep research on the fiscal disaster relief from three aspects,including the disaster reserve,disaster relief status in the federal or central government and the local government,and the disaster assistance program and relief standard.The result shows that there are remarkable similarities in different countries,which provides successful experiences to our country.
Keywords:fiscal disaster relief  disaster reserve  governmental fiscal relationship  disaster assistance program and standard
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