一、财政风险的理论分析 笔者认为,必须从资源配置、社会产品分配、财政资金的具体管理三个层次进行分析,分别研究财政的核心风险、分配性风险和磨擦性风险,才能全面认识财政风险。在整个分析过程中,笔者严格假定货币币值完全稳定。 (一)财政的核心风险。经济学研究的是资源配置的科学,资源配置要体现效率的原则;只有社会资源得到 First, the theoretical analysis of financial risk The author believes that we must analyze the three levels of resource allocation, social product allocation, the specific management of financial funds, respectively, the study of the core financial risk, distributive risk and frictional risk in order to fully understand the financial risk . Throughout the analysis, I strictly assume that the currency is completely stable. (A) the core financial risks. Economic research is the science of resource allocation, resource allocation to reflect the principle of efficiency; only social resources