Abstract: Frequent emergencies pose significant challenges to local governments at all levels. The emergency response process involves multiple participating entities, where complex task dependencies and resource conflicts commonly exist in the implementation of diverse emergency actions. The scientific formulation and implementation of unified emergency action plans are critical for emergency command organizations to conduct command and control, coordinate multi-agent emergency management entities, and cope with emergencies collaboratively. This paper analyzes the requirements of emergency command and control for emergency action plans, and proposes a temporally flexible hierarchical knowledge model for emergency action plans. The model can fully characterize task decomposition relationships and complex temporal constraints, and realize hierarchical modeling of task execution prerequisites. On this basis, a corresponding dynamic execution algorithm is designed to assist commanders in dynamically releasing emergency instructions and efficiently tracking task implementation progress. The research results provide an effective management tool for cross-departmental emergency coordination and have important practical application value.