财政预备费管理是当前全面深化财税改革的重要内容,也是建设现代预算管理制度的核心议题之一。针对财政预备费的类型设置、规模确定、使用规定等方面,各国进行了长期的探索与改革,并取得了一些颇具共识性的经验。就中国财政应急性资金的管理改革而言,可以从合理设置预备费比例、优化管理方法等方面加以改进。 The management of financial reserve funds is an important part of deepening the fiscal and tax reforms in an all-round way and one of the core issues in building a modern budget management system. In view of the types of financial reserves set, the scale of determination, the use of provisions, countries have conducted long-term exploration and reform, and has made some quite general experience. As far as the management reform of China’s financial emergency funds is concerned, it can be improved from the rational establishment of reserve ratio and optimization of management methods.