一、引言 “非典”是一场突如其来的灾难,给广大人民群众的生命健康带来了严重的威胁。“非典”也是一面镜子,照出了我们生活中方方面面的不足和缺陷,尤其在公共卫生管理机制方面,更是暴露出了一个重大的缺失——没有建立起突发事件的应急反应机制。“非典”危机来临之际,公共卫生部门反应迟钝,应对匆忙。这是一个深刻的教训。 由此及彼,这个教训不是孤立的、特定的,而是有普适的意义。对照公共财政的建设进程,我国是否 I. INTRODUCTION SARS is a sudden disaster that has brought serious threats to the lives and health of the broad masses of people. SARS is also a mirror that shows the shortcomings and flaws in all aspects of our life. In particular, there is a major flaw in the public health management mechanism - there is no emergency response mechanism for setting up emergencies. With the SARS crisis approaching, the public health department has been slow to respond in a hurry. This is a profound lesson. As a result, this lesson is not isolated but specific, but universal. In contrast with the process of public finance construction in our country,