财政是社会经济安全的最后一道防线。目前我国地方政府或有负债规模正在不断膨胀,一旦超出财政可承受范围,地方财政的可持续发展、国家金融及经济安全、地方社会政治稳定均将遭受巨大冲击。从国内看,广东的国投事件就是或有负债显性化的一个很好的例证;从国外看,80年代至90年代发生的拉美债务危机、墨西哥金融危机、东南亚金融危机、俄罗斯金融危机以及巴西金融危机、阿根廷经济破产都表明,发生财政危机是导致经济危机和社会危机直接或重要的原因,保证财政安全和财政的可 Finance is the last line of defense for social and economic security. At present, the scale of the contingent liabilities of local governments in our country is expanding. Once beyond the scope of financial sustainability, the sustainable development of local finance, the national financial and economic security, and the political stability of local society will all suffer a tremendous impact. From a domestic point of view, the SDIC incident in Guangdong is a good example of the explicit indebtedness of liabilities. From a foreign perspective, Latin American debt crises from the 1980s to the 1990s, the Mexican financial crisis, the Southeast Asian financial crisis, the Russian financial crisis and Both the financial crisis in Brazil and the bankruptcy in Argentina have shown that the occurrence of a financial crisis is a direct or important cause of an economic crisis and a social crisis and the assurance of financial security and financial