加入 WTO 以后,已经有越来越多的人关注和研究财政风险问题。我们应如何防范和化解财政风险?对这个问题我们不得不进行深入地思考,因为财政是政府进行宏观调控的手段之一,也是政府防范各种经济风险的最后一道屏障,我们必须防患于未然。本文结合天津市目前潜在的财政风险状况的实际,提出了一些对策,对这一问题展开更深入的研究。天津市的财政风险,主要表现在四个方面:一是财政收 After China’s accession to the WTO, more and more people have been paying attention to and studying the issue of financial risks. How should we prevent and resolve financial risks? We have to think deeply about this issue because fiscal administration is one of the means by which the government conducts macro-control and is the last barrier the government can take to prevent all kinds of economic risks. We must take precautionary measures . Based on the actual situation of potential financial risks in Tianjin, this paper puts forward some countermeasures to carry out a more in-depth study on this issue. The financial risk in Tianjin is mainly reflected in four aspects: First, financial revenue