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随着人们对风险问题认识的不断深化,怎样对财政风险进行防范,使财政稳定性与可持续性得以保持,是全世界面临的一个研究课题。近几年来,我国对财政风险的研究也日益深入,学者们开始普遍关注地方政府债务问题。当前我国财政风险最主要、最突出的来源就是政府债务风险,财政风险集中体现为一系列与之紧密相关的债务风险,因此识别政府债务风险,尤其是地方政府债务风险,并且防范和应对政府债务风险不仅是十分必要的而且是相当迫切的。
With people’s deepening understanding of risk issues, how to guard against financial risks and maintain financial stability and sustainability is a research topic that the whole world is facing. In recent years, the research of fiscal risk in our country is also deepening day by day, and scholars begin to pay attention to the problem of local government debt. At present, the most prominent and most prominent source of China’s financial risk is the government debt risk. The financial risk is concentrated in a series of closely related debt risks. Therefore, it identifies the government debt risk, especially the local government debt risk, and prevents and responds to the government debt Risks are not only necessary but also quite urgent.