In our country, laws and rules don't allow town government run into debt. But for many reasons, the problem does exist. Except some legal debt, the contingent liabilities of town government is very serious, some of them are changed into direct liabilities. So in order to make the town fiscal run under control and economy develop steadily, the research on the contingent liabilities of town government is required urgently.The thesis clarifies the content of the contingent liabilities of town government by defining the contingent. Furthermore, with taking Jiaojiang District of Taizhou in Zhejiang Province as an example, the thesis dissertates the present situation of the contingent liabilities of town government and the following fiscal risks, and on the basis of evidential analysis, the thesis deeply expatiates the cause of the contingent liabilities forming. At the end of the thesis, measures on preventing and defusing the contingent liabilities risks are suggested.The defining and the evidential analyzing of the contingent liabilities of town government contributes to the judging and controlling the present situation of the contingent liabilities precisely and clearly, as to which would improve the fiscal decision scientifically. |