从实践的角度看,我们已经进入了一个风险社会。危机是与风险相伴而生的,政府是防范公共风险和应对公共危机的主体,这一观念已经成为共识,财政税收是政府管理和服务过程中一个不可或缺的部分,当然也是应对公共风险和公共危机必不可少的手段和工具。本文将对目前公共风险和公共危机以及相应的财税政策进行简单的梳理归纳,并在此基础上提出研究建议,以期对后续的研究有所帮助。 From a practical point of view, we have entered a risk society. The crisis is accompanied by the risk, the government is the main body to prevent public risks and respond to public crises, the concept has become a consensus, fiscal revenue is an integral part of government management and service process, of course, is also a response to public risk and Public crisis is an essential tool and tool. This article will briefly summarize the current public risk and public crisis as well as the corresponding fiscal and taxation policies, and put forward the research proposals on the basis of this, with a view to the follow-up research helpful.