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本文基于狭义的财政风险概念界定,分析发展模式转换过程中可能出现的财政风险问题。首先,对发展模式转换的具体表现进行分析,包括经济发展驱动力的转变、产业结构调整、协调发展和扶贫脱贫以及法治中国框架下依法行政、依法理财的建设。其次,考察发展模式转换可能产生的债务风险、赤字风险、PPP项目风险以及财政部门内部的行政风险。最后,提出了应对和化解这些财政风险的政策建议。
Based on the narrow definition of the concept of fiscal risk, this article analyzes the possible financial risk in the process of the development mode transformation. Firstly, it analyzes the concrete manifestation of the transformation of development mode, including the change of the driving force of economic development, the adjustment of industrial structure, the coordinated development and the poverty alleviation of poverty alleviation as well as the legal administration of wealth under the rule of law in China. Secondly, it examines the debt risks, deficit risks, PPP project risks and administrative risks within the financial department that may arise from the development mode transition. Finally, we put forward policy suggestions to deal with and resolve these financial risks.