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目前,我国地方财政运行中存在着财政收支矛盾尖锐、支出结构不合理、财政风险因素增多、县级地方财政管体制尚不完善等问题,这些问题直接影响到地方财政运行的平衡性和稳固性。结合现今地方财政的现况,分析各种地方财政风险产生的原因,并借鉴西方国家对地方财政风险的预防和处理方法提出适合中国国情的地方财政风险预防体系。
At present, there are such problems as acute contradictions in revenue and expenditure, irrational expenditure structure, increased financial risk factors and the incomplete local financial management system at the county level in the operation of local finance in our country. These problems have a direct impact on the balance and stability of the operation of local finance Sex. Combined with the current situation of local finance, analyzes the causes of various local financial risks, and draws on Western countries for the prevention and treatment of local financial risks to put forward local financial risk prevention system suited to China’s national conditions.