摘要
本文认为,财政风险从本质上是财政分配活动中权利和责任的背离和错位,从而导致财政功能弱化的一种状况。不同地区财政职能的具体内容各异,这就要求财政风险的评估思路和评估体系各异。新疆的区情决定了其财政职能的特殊性,该特殊性必须在新疆财政风险评估中得到凸显。本文基于新疆财政的特殊性视角下对风险评估思路和指标体系进行了创新性探索,并以此为依据客观评估了新疆的整体风险和地州风险。
This paper argues that financial risk is the financial situation among which financial activities departure from the rights and responsibilities,leading to a weakening in the financial situation.Different regions have different financial functions,which requires the assessment of financial risk reflect this difference.Regional situation in Xinjiang determines the specificity of its financial functions.Based on the special nature of the financial perspective of Xinjiang,this paper will assess financial risk in Xinjiang.
出处
《新疆财经》
2010年第6期53-61,共9页
Finance & Economics of Xinjiang
基金
新疆维吾尔自治区软科学科技计划项目(200942152)的阶段性成果
关键词
财政风险
新疆区情
风险评估
Financial Risk
Xinjiang Regional Situation
Risk Assessment