| From SARS in 2003 to COVID-19 in 2020,every public health emergency has had a severe impact on people’s lives,production and life,economic order and social development,and has also posed unprecedented challenges to China’s governance capacity and system modernization.The complexity and uncertainty of the world are increasing day by day.How to improve the long-term emergency financial guarantee policy to deal with major unexpected public health events has become a hot issue concerned by all sectors of society.The sixth Plenary Session of the 19 th CPC Central Committee pointed out that,focusing on the new stage,seizing new opportunities and promoting new development,we should better play the role of public finance as the basic guarantee for national governance,and use public finance for projects that benefit all,are basic,and help those in need.To scientifically prevent and effectively respond to major public health emergencies,it is necessary to establish a four-level public health emergency financial joint prevention and control system covering the central government,the province,the city and the county(district)to "escort" people’s lives and safety.Based on the concepts of public finance,public health emergencies,emergency financial security and other related concepts,combined with the theories of public goods,fiscal decentralization,synergics and other disciplines,this paper takes the emergency financial security policy in response to COVID-19 in D City,Shanxi Province,a typical northern energy city as the research object.Analysis of local government in dealing with the public health emergency reserve funds of the existence of unreasonable management mode,emergency fiscal capital allocation efficiency is not high,the fiscal governance division is not scientific,and many other issues,on the basis of reasonable profit from the overseas emergency financial management experience,put forward to adapt to the situation,agree with cities,scientific and effective emergency safeguard of public finance policy,Establish a financial guarantee system for public emergencies applicable to D City to gather financial wisdom,provide financial support and reflect financial responsibility for winning the battle against epidemic prevention and control. |
