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我国财政风险研究一直以来主要沿着财政收入-财政支出的框架进行,财政风险矩阵和资产负债表分析也是在这一框架下技术化分析的主要工具。但是应当看到,收入-支出框架过于强调财政内部因素,而忽视了收入分配、预算透明度等外部因素对财政风险的影响作用。本文认为,收入分配、预算透明度对财政风险具有显著影响,论文深入讨论了收入分配、预算透明度与财政风险之间的关系,并提出了相应的对策建议。。
The study of China’s financial risk has been mainly carried out along the framework of fiscal revenue-expenditure, and the financial risk matrix and balance sheet analysis are also the main tools for technical analysis under this framework. However, it should be noted that the income-expenditure framework places too much emphasis on fiscal internal factors while neglecting the impact of external factors such as income distribution and budget transparency on fiscal risks. This paper argues that income distribution and budget transparency have a significant impact on fiscal risk. The paper discusses in depth the relationship between income distribution, budget transparency and fiscal risk, and puts forward corresponding countermeasures and suggestions. .