危機處理到決策實施的過程，對於災害防救工作的災變管理而言，是非常重要的理論與執行基礎。在災變管理的整體性中，除了暸解危機的本質及經由找出問題、確定目標、收集資料、制訂方案、分析評估，到最後抉擇等步驟的標準作業程序(SOP)的決策模式外。政府組織結構彈性化與功能化，提高組織的技能，迅速解決公共問題，是當今民主政府的趨勢。自「九二一」震災至今年數個颱風所造成災害，一再測試國家、地方政府及民間的災變處理能力。期待中央及地方防救災單位能在災害防救的體系下，由「單一災害功能」的緊急處理機構擴大為處理「多災害功能」的統合性機構，作為「政府再造」樹立標竿與典範。

The process carries out from crisis management to policy decision. It is very important foundation theory and execution for disaster management. On the entirety of disaster management, except understanding the character of crisis and by way of finding the problems, confirming the goals, collecting the information, working out the alternatives, analyzing, judging to the ultimate decision. That is called policy decision by standard operating procedure (SOP). The trend of democratic government on organization and structure is elasticized and functional for raising the efficiency and rapidly solved the public questions. The disasters caused by 921 great earthquake in 1999 and several typhoons this year testing the ability of the disaster management of the central and local government again and again. Hoping the organization of disaster and emergency management of the government could develop an integrated disaster management system for the paragon of restructure of our government.