浅析我国财政或有负债

On China's Fiscal Contingent Liability

本文对我国财政或有负债的内涵、表现、原因及解决问题的思路进行分析和讨论。我国的财政或有负债主要有两种表现 :一为显性的财政或有负债 ;二为隐性的财政或有负债。其形成的原因既有政府自身及财政体制等内部的因素 ,也有自然、经济环境等外部的因素。财政或有负债由于其隐蔽性和不确定性 ,是我国财政安全的隐患 。

This paper considers the intension, expression and causes of China's fiscal contingent liability and proposes some solutions. China's fiscal contingent liability is mainly expressed in the following two aspects: apparent fiscal contingent liability and inapparent fiscal contingent liability. Its causes include both internal factors like the government itself and the fiscal system and external factors like the natural environment and economic environment. In view of the deceptiveness and uncertainty of fiscal contingent liability and the potential danger it may present to China's fiscal safety, prudent measures must be talen to tackle the problem.