中国继续推行扩张性财政政策须谨防财政风险

The Financial Risks for China Continuiously to Implement Proactive Fiscal Policies

自2008年底以来,中国一直推行扩张性财政政策,这种扩张性的财政政策在应对国际金融危机、保持经济平稳快速发展等方面发挥出积极的作用,但由于推行扩张性财政政策所引致的财政风险如财政收入风险、债务风险、财政支出风险也同样不容忽视。利用相关数据分析了中国执行扩张性财政政策以来所积累的财政风险,并提出防范和化解财政风险的对策,对于确保财政安全具有重要意义。

China has been implementing the proactive fiscal policy since the end of 2008, this expansionary fiscal policy plays a positive role in responding the international financial crisis and maintaining steady and rapid economic development. However, the financial risks, such as tax risks, debt risks and financial expenditure risks aroused by the implementation of proactive fiscal policy, should not be ignored. In this paper, related data are used to ana- lyze the financial risks accumulated by the implementation of the proactive fiscal policy. Some countermeasures are proposed for preventing financial risks, which has great significance for ensuring financial security.