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地方财政风险即指由于地方财政运行过程中各种因素引发的财政收支矛盾激化,进而使地方财政平衡运行遭到破坏的可能性,是社会经济风险在财政领域的集中表现。作为风险的一个特定领域,地方财政风险具有客观性和普遍性。随着经济体制改革的深化,地方财政风险逐步显现,探究其原因,增强防范意识,对保障地方财政平稳运行有着重要的现实意义。本文主要就其制度方面的成因进行分析。
Local fiscal risk refers to the possibility of intensifying the conflict of revenues and expenditures due to various factors during the operation of local finance, thus destroying the balance of local financial operation, and is the concentrated manifestation of social economic risks in the financial field. As a specific area of risk, local fiscal risks are objectivity and universality. With the deepening of the reform of the economic system, the risks of local finance are gradually revealed, the reasons for them being explored and the awareness of precautionary measures being raised are of great practical significance for guaranteeing the smooth operation of local finance. This article mainly analyzes the causes of its system.