Nowadays there is a growing awareness and concern on our country's rigorous fiscal condition and the fiscal risks turning out. Fiscal risks are probabilities of loss caused by the deficient of finance system and approach and the uncertainty of many economical factors in the process of organizing revenue and arranging expenditure. From analyses in the seven major risk-existing areas: government fees collecting, budget expenditure, fiscal deficit, national bonds, fiscal system, public corporation's finance and national commercial banks? ineffective assets ,this paper draws a primary conclusion: our country has not only common fiscal risks the other countries possess, but also special risk not existing in the other countries, some reasons result from the concentrated planning, others are byproducts of the transform from concentrated planning finance to public finance. Therefore, to prevent or wipe out fiscal risks, both government market measures should be used. |