浅谈我国地方财政风险的特点及其防范  

Analysis On the Character and Precaution of Local Fiscal Risk in China

作　　者：黄运[1] 

机构地区：[1]财政部财政科学研究所,100036

出　　处：《中央财经大学学报》2002年第2期38-41,共4页Journal of Central University of Finance & Economics

摘　　要：地方财政风险是指地方财政在其运行过程中 ,由于不确定性因素的影响 ,发生财政资金损失或正常支出困难 ,导致政府机器难以正常运转、政府基本功能严重失调的可能性。目前 ,在我国一些地方 ,财政风险日渐显现 ,如何有效地对其加以防范和化解就成了一个值得关注的问题。WT5BZ]Local fiscal risk means the loss of financial funds or the serious difficulty of fiscal expenditure which are caused by the effects of some uncertain factors during the operation of local finance. In some cases, it can give rise to the disorders of local government's function. At present, the fiscal risk has visualized gradually in some places of China, and how to prevent or settle it is a considerable problem. The paper will do some discussion on this topic with the beginning of analysis on the character of local fiscal risk in China.

关 键 词：地方财政 财政风险 风险防范 中国 

分 类 号：F812.7[经济管理—财政学]