摘要
伴随自然灾害事件呈现出日趋复杂的突发特征,救灾资金投入管理体制建设滞后效应愈发明显,救灾资金投入绩效管理水平低下,难以对新时期巨灾情景下的灾害风险进行有效防御。面对这一现状,在对灾害救助的主要概念进行界定后,本文着重从权责维度、监管维度和法律维度分析我国救灾资金投入管理存在的问题。基于存在的问题,借鉴国外救灾资金投入管理经验,从明确央地资金预算投入责任、完善预算监督、健全法律体制方面出发,对救灾资金投入管理体制进行优化升级。
The lagging effect of management system construction of disaster relief fund investment has become obvious with increasingly complex disasters’ emergent characteristics, the performance management level of disaster relief fund investment is low and it is difficult to effectively prevent and resolve disaster risks under catastrophe scenarios in the new era. In the face of this situation, after defining the main concepts of disaster relief, it focuses on analyzing the problems of disaster relief fund investment management from the dimensions of power and responsibility, supervision and law. Based on learning from the experience of foreign disaster relief fund investment management, starting from the aspects of clarifying central and local fund budget investment responsibilities, improving budget supervision and strengthening the legal system to optimize and upgrade disaster relief fund investment management system.
作者
魏云娇
WEI Yun-jiao(Business Department,North Minzu University,750021,Yinchuan,Ningxia,China)
出处
《特区经济》
2021年第8期96-98,共3页
Special Zone Economy
基金
2020年北方民族大学研究生创新项目“救灾资金使用绩效评价体系研究”(YCX20053)。
关键词
救灾资金投入
管理体制
经验借鉴
权责划分
Disaster Relief Fund Investment
Management System
Experiential Learning
Division of Powers and Responsibilities
作者简介
魏云娇(1997-),女,汉族,河南南阳人,北方民族大学商学院在读研究生。研究方向:财务管理理论与实务、绩效评价。
