摘要
财政风险是指国家在组织财政收入和安排财政支出的过程中,由于财政制度和财政手段本身的缺陷以及多种经济因素的不确定性造成损失和困难的可能性。我国财政风险主要表现为:赤字风险、债务风险、或有债务风险。我们必须警惕财政风险,加强财政风险研究,同时要准备必要的应对措施,注意防范财政风险。
Fiscal risk means the possibility of loss and difficulty during the process of state collecting fiscal revenue and arranging fiscal expenditure, which is caused by defect, existed in fiscal system and fiscal instrument, as well as uncertainty of various economic factors. The fiscal risk in China including: deficit risk, debt risk, and possible debt risk. We should pay attention to fiscal risk, enhance the study of fiscal risk, at the same time, prepare necessary tackling measure, prevent fiscal risk.
出处
《哈尔滨商业大学学报(社会科学版)》
2003年第6期55-58,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
财政风险
赤字率
债务依存度
国债负担率
或有债务
ratio of deficit
dependence degree of debt
burden rate of public debt
possible debt
fiscal risk