财政风险是重要的财政范畴,对财政风险内涵的不同界定,将会导致对同样一个财政现象及同一个财政政策有截然不同的看法。目前我国主要是从财政收支以及相关的体制等方面来研究财政风险的,这在实际运用中存在明显的不足。应该从经济效率、财务综合以及公共产品等视角拓宽研究视角 Fiscal risk is an important category of finance. Different definitions of the connotation of fiscal risk will lead to a completely different view on the same financial phenomenon and the same fiscal policy. At present, our country studies the fiscal risk mainly from the aspects of fiscal revenues and expenditures and related systems, which have obvious shortcomings in practical application. The research perspective should be broadened from the perspectives of economic efficiency, financial integration and public goods