国际上财政风险管理的基本做法

• 作 者: 蔡信楚
• 机 构: 财政部办公厅,
• 出 处: 中国财政
• 发表日期: 2000年11期
• 关键词: 财政风险 公务员工资 政府债务 预算法 风险管理 储备金 政府借款 公共养老金 法律约束力 不能履行

一、财政风险的种类财政风险可分为直接显性负债、直接隐性负债、或有显性负债和或有隐性负债等四种。直接显性负债是由特定法律或合同确定的政府债务,如主权借款、预算法规定的支出、具有法律约束力的长期预算支出。如公务员工资和养老金等;直接隐性负债不是来自于法律和合同,而是由中期公

First, the types of financial risks Financial risks can be divided into direct dominant debt, direct implicit debt, or dominant debt or implicit debt and other four. Directly explicit liabilities are government debt, as determined by a specific law or contract, such as sovereign borrowing, expenditures under the budget law, and legally binding long-term budget expenditures. Such as civil servants’ salaries and pensions; direct hidden liabilities are not derived from law and contract, but from mid-term public