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风险是指危险发生的可能性或损失发生的可能性。所谓财政风险,是指由于各种原因,导致财政收支发生总量失衡或结构失衡,进而对国民经济整体运行造成损害的可能性。换个角度说,财政风险实际上是指由于各种原因导致财政发生债务危机和财政损失的可能性。具体是指经济社会发展过程中的矛盾在财政领域的集中表现,是指由于财政运行所面临的经济环境、社会环境、体制环境、政策环境和融资环境变动,而导致政府无力提供社会经济发展所需要的最基本公共产品和公共服务,以及对法律所规定的政府支付责任的大规模违约(如政府债务违约、拖欠公务人员工资及养老金、失业补贴等等)的可能性。由于现行财政体制的划分,财政级别一般划分为中央财政和地方财政,地方财政一般指省级以下的各级财政。因而,地方财政风险主要指省级以下的财政风险。地方财政风险除了具有财政风险的一般性质和共性外,还有不同的地方特色,需要我们认真对待,针对不同种类的风险,采取不同的切实可行的措施来化解和防范。
Risk refers to the possibility of danger or the possibility of loss. The so-called fiscal risk is due to various reasons, leading to fiscal balance of gross imbalances or structural imbalances, and thus the possibility of damage to the overall operation of the national economy. From another perspective, the fiscal risk actually refers to the possibility of financial crisis and financial loss due to various reasons. Specifically, the contradictions in the process of economic and social development are concentrated in the financial field, which means that the government is unable to provide social and economic development due to the changes of the economic, social, institutional, policy and financing environment in the financial operation The most basic public goods and public services needed, and the possibility of large-scale defaults (such as government debt defaults, official salaries and pensions, unemployment benefits, unemployment allowances, etc.) that the government is required to pay under the law. Due to the division of the current fiscal system, the financial level is generally divided into central finance and local finance, while local finance generally refers to finance at all levels below the provincial level. Therefore, the local fiscal risk mainly refers to the fiscal risk below the provincial level. In addition to the general nature and commonalities of fiscal risks, local fiscal risks also have different local characteristics and require us to take them seriously and adopt different and practicable measures to resolve and prevent risks of different kinds.