The purposes of this study are suggesting the allocation principle of the disaster management budget and emphasizing the importance of prevention budget. For these purpose, this article reviewed fiscal system, budgeting principle, long-term budgeting plan and the present status of local-governments' fund-using.
Through this analyzing, policy implications are suggested. First, total cost should be minimized and demander's satisfaction should be maximized before budgeting and new model should be developed.
Second, it needs to designate an controlling institute for budgeting. It could solve the departments' sectionalism, could improve rationality of budgeting, and could minimize wasting expenditure of the budget. Third, civil specialists should be included in the local fund management committee. Forth, sufficient research is needed in the respect of disaster prevention.