财政风险层次论

市场经济中各种风险的合理配置对经济的有效运行是十分重要的。而在我们以往的经济分析中往往容易忽略这一问题。财政作为公共风险的最终承担，其承担的程度与整个制度结构密切相关。本从我国正处于经济体制转轨时期这一实际出发，以国民经济运行过程中的各种风险对财政造成影响的可能性和财政应承担的程度为标准，将财政风险划分为三个层次，逐一进行分析并提出相应的防范措施。

On Financial Risks at Different Levels

To diversify all the risks in market economy is very important in raising the efficiency of national economy,which is neglected in our past economic analysis,however.The public finance is the end of general risk taker,how much risk the public finance will take is closely relevant to the institutional structure.The author,in view of the reality in economic institution transition of China,the possible effects of the risks on public finance and the share of risks the public finance should take,classifies the financial risks into three levels,analyzes them individually and proposes some measures to reduce them.