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绝大多数情况下,人类自身所处的环境的不确定性和人类认知的有限性影响导致了公共风险的存在,而现代市场机制化解公共风险的不完全性,要求财政承担“兜底”责任,因此,财政风险不可避免。财政风险种类众多,按收支划分,其中的财政支出风险是指政府不适当的财政支出活动或行为给政府本身及政府进一步财政活动和给社会经济带来的各种潜在危害的可能性。
In the vast majority of cases, the uncertain environment of human beings and the limited influence of human cognition lead to the existence of public risk. However, the modern market mechanism resolves the incompleteness of public risk and requires the financial commitment to “ ”Responsibility, therefore, financial risk is inevitable. There are many types of fiscal risks, by revenue and expenditure. Among them, the risk of fiscal expenditure refers to the possibility that government inappropriate fiscal expenditure activities or behaviors give the government itself and the government further fiscal activities and various potential risks to the society and economy.