台灣 921 震災自88 下半至90 年度救災重建預算共計編列2,123億元。以公債融通雖然符合財政理論，但是財源籌措尚未具有誘 因之機制，且無加稅之對策。 本文之初步結論：台灣應成立防救災基金。Petak and Artkisson (1982) 亦曾建議政府可以設置巨災準備基金 (catastrophe reserve
funds)，以因應巨額政府支出。 防救災基金旣符合國外 (日本、美國) 之經驗，又有理論之基 礎。該基金在短期，可以現成的中央特別統籌分配稅款、災害準 備金直接撥入；在長期，則可以開徵災害風險稅挹注。此舉又可 解決第二預備金之缺失，應是台灣防救災財源籌措可行之道，也 是可以繼續研究之課題。 In Taiwan, the Government special budget for ChiChi Earthquake re-construction during 1999 to 2001 amounts to 212.3 billion NT dollars. Those expenditures are financed by issuing bonds, which is consistent with public financed theory but is still lack of an incentive mechanism and raise tax program. Petak and Artkisson (1982) suggest that government set up catastrophe reserve funds. In practice, Japan also had this kind of funds. Therefore, this paper suggests the central government establish a catastrophe reserve fund to cope with catastrophe outlay. The sources of fund are available in the short run and hopefully risk-based tax in the long run.