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当国家遭遇各类突发事件之时,需要坚实的公共财政保障,而这又有赖于完备的应急预算,因此,应急预算法制是我国中央与地方政府应对危机的基本法制要件。比较美国和日本,我国当前各级政府应急预算法制粗疏模糊,在《预算法》即将修改的背景下,急需针对应急预备费的提留管理、应对突发事件之特别预算的创设构造、中央与地方政府应急预算的分配编制等关键性问题尽早进行立法安排,从而为我国中央和地方政府今后应对突发事件提供可行可靠的应急预算法制化供给。
When the country encounters all kinds of emergencies, it needs a solid public financial guarantee, which in turn depends on a complete contingency budget. Therefore, the emergency budget legal system is the basic legal system for the central and local governments in handling crises in our country. Comparing the United States and Japan, the emergency budget law system of all levels of government in our country is now generally vague and ambiguous. Under the background of the imminent revision of the Budget Law, it is urgent to set aside special provisions for the management of emergencies, Government emergency budget allocation and preparation of key issues such as legislative arrangements as soon as possible, so as to respond to emergencies in the future for our central and local governments to provide feasible and credible emergency budget legal supply.