目前 ,财税运行过程中衍生出多种形式的风险因素 ,对政府调控、市场运行、经济预期、货币信用、社会稳定等方面造成了一定的危害。要防范和化解财税风险 ,必须采取以下措施 :( 1)提高风险意识 ,加大防范力度 ;( 2 )坚持依法理财 ,加强财政监督 ;( 3)整顿分配秩序 ,深化税收改革 ;( 4 )整肃财政支出 ,建立公共财政框架 ;( 5 )化解乡镇财税风险 ,巩固基层政权。 At present, various forms of risk factors have been derived from the operation of finance and taxation, which has caused some damage to the government regulation and control, market operation, economic expectation, currency credit and social stability. In order to prevent and resolve the fiscal and tax risks, we must take the following measures: (1) raise the awareness of risks and increase the precautionary measures; (2) persist in managing wealth according to law and strengthen financial supervision; (3) rectify the distribution order and deepen tax reform; (4) (5) Resolve the tax risks of townships and towns and consolidate the grass-roots political power.