Abstract:
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.