摘要
本文首先从财政风险理论出发,深入探究财政风险、公共风险之间的传导机制,在此基础上对财政风险进行多角度的分类。其次,在财政风险理论的基础上建立财政风险指标体系的基本框架,给出了指标选取原则并给出不同分类。再次,提出财政风险指数预警系统构建思路和方法。最后,结合未来的财税改革提出我国财政风险管理中的制度创新对策建议。
This report firstly constructs the theory of fiscal risk, analyzes the fiscal risk, the transmission mechanism between public risk and fiscal risk, and then presents the different kinds of fiscal risks. Secondly, it gives the basic framework of the fiscal risk index system based on the fiscal risk theory, including the index selection principle and different kinds of indices. Thirdly, it puts forward ideas and methods of fiscal risk in- dex system construction. Finally, this report gives some policy suggestions about fiscal risk management com- bined with the future fiscal reforms.
出处
《财政科学》
2016年第4期5-23,共19页
Fiscal Science
