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地方财政风险是指地方政府在组织收入和安排支出的过程中,由于财政制度和财政手段本身的缺陷和多种经济因素的不确定性而导致财政资金损失和给付困难的可能性。认真分析研究和重视财政风险问题,积极采取措施加以防范和控制,有利于财政经济的可持续发展。地方财政风险的表现形式根据财政活动的不同类型可将地方财政风险的表现形式分为债务风险、收入风险、支出风险和制度风险四个方面。——地方政府债务风险,是指地方政府无法清偿到期债务的偿债风险以及偿债风险引发的其他风险。如近几年,在农村基金会、城市信用社等地方金融机构的清理过程
Local fiscal risk refers to the possibility that the local government will cause financial fund loss and difficulty in payment due to the shortcomings of the financial system and fiscal means and the uncertainties of various economic factors in the process of organizing revenue and arranging expenditures. Carefully analyze and study the issue of financial risk, take active measures to prevent and control, is conducive to the sustainable development of the financial economy. The form of local fiscal risk According to the different types of financial activities, the form of local financial risk can be divided into four aspects: debt risk, income risk, expenditure risk and institutional risk. - The local government debt risk refers to the local government’s failure to repay the debt repayment risk as well as other risks arising from the debt repayment risk. In recent years, such as rural foundations, urban credit cooperatives and other local financial institutions clean-up process