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财政风险是指国家在组织财政收入和安排财政支出过程中,由于财政制度和财政手段本身的缺陷以及多种经济因素的不确定性造成损失和困难的可能性。也有人认为,财政风险是指发生财政收支矛盾激化进而破坏财政稳固与平衡的可能性。
Financial risk refers to the possibility that the state will cause losses and difficulties during the process of organizing the fiscal revenue and arranging the financial expenditure due to the defects of the financial system and the fiscal means as well as the uncertainties of various economic factors. Some people also think that fiscal risk refers to the possibility of intensifying contradictions in revenue and expenditure and undermining fiscal stability and balance.