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财政风险是指爆发财政危机的可能性。一般认为,财政风险有两层含义:一是指政府资不抵债和无力偿还到期债务,国家财政出现偿付危机而不能维持正常机构运转的风险,此类风险主要是由国债规模的逐渐积累及财政赤字不断扩张引起。对于引起这种风险的债务,政府的责任是显性的,也是硬性的,可以称其为显性债务风险。二是由于政府作为社会经济风险的最后承担者,各种隐性债务在一定条件下将转化为财政的负债,
Financial risk refers to the possibility of a financial crisis. Generally speaking, there are two meanings of fiscal risks: one is the government insolvency and the insolvency due, the national finance is in danger of paying off the crisis and can not maintain the normal operation of the institution. Such risks are mainly caused by the gradual accumulation of the national debt scale and Due to the continuous expansion of the fiscal deficit. For the debt that causes this risk, the government’s responsibility is explicit and rigid, which can be called explicit debt risk. Second, due to the government as the ultimate undertaker of social and economic risks, all kinds of implicit debts will be transformed into financial liabilities under certain conditions,