Abstract :
In recent years, as the occurrence of unexpected events have tended to converge frequent and diversified, our emergency expenditure increased significantly. Previously distributed emergency financial management system has been unable to meet post-disaster relief and reconstruction needs. This paper first focus on the meaning of emergency financial resources, by describing the problems that our emergency funds relied in a series of links which contain raising, receiving to using, analyzing of the current drawbacks of China´s financial support system, and on the purpose of “Comprehensive Emergency Management”, the paper then raised recommendations for all aspects of the flow process on emergency funds, which is based on the whole process management.