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应急财产征用与补偿是应急管理的一个重要组成部分,但目前相关制度尚不健全。本文在对我国应急财产征用与补偿存在的主要问题进行分析的基础上,提出了相关制度设计框架。一是尽快完善相关法律制度;二是细化管理流程;三是将应急征用补偿所需的资金纳入应急资金体系;四是结合财政、会计等相关管理要求,按征用财产的种类和属性,分别确定补偿的原则与计算标准,以提高应急财产征用与补偿的科学性和稳定性。
Emergency property expropriation and compensation is an important part of emergency management, but the relevant system is not perfect at present. Based on the analysis of the main problems existing in the expropriation and compensation of emergency assets in our country, this paper puts forward the framework of related system design. One is to perfect the relevant legal system as soon as possible; the other is to refine the management process; the third is to integrate the funds needed for emergency requisition compensation into the contingency fund system; the fourth is to combine the related management requirements of finance and accounting with the types and attributes of the requisitioned property Determine the compensation principles and calculation standards to improve the scientific nature and stability of emergency property expropriation and compensation.