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财政资金借款一般指在财政预算中安排、用于扶持企业发展、需按期收回的资金。在实际操作过程中,如何防范与规避财政资金风险(以下简称财政风险),是需要探讨的一个现实问题。
Financial funds Borrowing generally refers to the funds arranged in the budget to be used to support the development of enterprises and need to be recovered on schedule. In actual operation, how to prevent and avoid the risk of financial funds (hereinafter referred to as the fiscal risk) is a realistic problem to be explored.