突发事件的频频出现,给人们带来了一个重要警示:就是在公共财政框架内,应尽快构建应对突发事件的应急机制。其中,建立应急预算制度是财政应急机制的核心环节,对此,建议如下:(一)中央财政和省级财政应编制两套预算。一套是平时预算,即我们现在编制的在正常情况下执行的预算;另一 The frequent occurrence of emergencies has brought an important warning to people: that is, within the framework of public finance, an emergency response mechanism to deal with emergencies should be constructed as soon as possible. Among them, the establishment of emergency budget system is the core of the financial emergency response mechanism, which, the recommendations are as follows: (a) the central government and provincial finance should prepare two sets of budgets. One set is the usual budget, which is the budget we now have under normal circumstances and the other one