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我国有关预算法预备费的设置规定,体现出我国在应对自然灾害活动方面的能力提升,但在实践中,相关法律设置还须进一步完善。我们应当总结国内外自然灾害救助活动中财政预算的法律实践,使我国应对自然灾害状态下的预算调整、执行和监督的各项法律主体权限范围内的法律规定,更接近自然灾害救助的内在规律。具体设想为:对应事权授予财权、对应事权行使财权、对应事权监督财权、对应事权规范财权。
The provisions on the preparation of the budget law in our country reflect the ability of our country to deal with natural disasters. However, in practice, the relevant legal provisions need to be further improved. We should summarize the legal practice of fiscal budget in the rescue activities of natural disasters both at home and abroad so that our country’s laws and regulations within the limits of the authority of the various legal entities that adjust, implement and supervise the budget under the state of natural disasters are closer to the inherent laws of natural disaster relief . Specific assumptions: the right to grant the corresponding financial power, the right to exercise the corresponding financial resources, the power of supervision of property rights in accordance with the power of affairs, the right to regulate the financial rights.