地方政府财政风险:表现形式、成因与防范

财政是政府实现其职能的重要手段和经济基础.目前我国财政状况相当严峻,财政风险已逐渐凸现.与中央政府相比,我国地方政府运行困难更大,而与之相伴的财政风险的危害也更大,并且具有向上级传导风险的特性,从而有可能给国家公共财政体系带来各类风险.本文试图从我国地方财政风险的表现形式入手,探索其形成的深层原因,并提出了防范地方财政风险的制度、政策建议.

Local Government Fiscal Risk:Form,Cause and Precaution

Public finance is an important means and an economic base for the government to realize its functions Nowadays there is a growing awareness and concern on our country's rigorous fiscal condition and the fiscal risks are turning out in China Compared with the center government, the local government is facing a more difficult financial operations, the fiscal risks accompanied with it is of greater harm as well These risks may be transferred to the superior government and bring many different kinds of risk to the public finance system With the beginning of analysis on the forms of local government risks, the paper goes deep to the causes of them Some structural proposals and policies on the precaution of local fiscal risks are proposed at the last part of this paper