The Measure And Control Of Fiscal Risk In Heilongjiang Province

Since the reform and open policy, in order to promote the allocation of resources and adjust economy, finance has made great contributions, but also come at a cost with financial difficulties increasing. Especially since the reform of tax allocation, local fiscal risk problems are increasingly emerging, its trend of risk is rising. And as one of the old industrial base-Heilongjiang province, in recent years, economic growth, downward pressure of economy is increasing, which has posed a potential threat for the stable operation and sustainable development of finance. Therefore, with the measurement and control of fiscal risk fully adapt to the local development not yet established, it is to study and evaluate of the financial risk in province and put forward some suggestions, which has important theoretical significance and practical significance to guard against and defuse financial risks and maintain sound and rapid development of the local economy.This article will use the AHP and fuzzy multi-level comprehensive evaluation method to build financial risk measurement model by identifying the fiscal risk factors of the Heilongjiang province and combining with the feature of its economic development. Measuring the current fiscal risk level of Heilongjiang province is low risk from2010 to 2014, as a whole, which is in a controllable scope, through the quantitative risk grade, find that there is the trend of development to moderate risk level. And based on the empirical conclusion, fiscal revenue risk, fiscal expenditure risk and the risk of economic operation are the important causes of increasing financial risks in Heilongjiang province at the same time, according to published government debt audit results, the debt risk is risk source to be attention. Secondly, combining with the influence factors of local fiscal risk and local fiscal and economic operation of Heilongjiang province, respectively from the local fiscal revenue, the local fiscal expenditure, economic operation and government debt levels, further analyzes the specific causes of local fiscal risk of Heilongjiang province. Again, from developed countries, developing countries and transition countries-three types to introduce the effective measures of financial risk management, and put forward to financial risk management experience for reference to our country. Finally, based on the empirical conclusions and reason analysis, and draw lessons from foreign experience of financial risk management, puts forward the countermeasures and control of financial risk in Heilongjiang province. Namely to strengthen the construction of fiscal resources, and improve the concentration of fiscal revenue, promote the reform of local taxes; Optimize the structure of fiscal expenditure, strengthen the budget management of local government, innovate the supply mode of public goods. Reasonably adjust industrial structure, promote the development of private economy; Reasonably divide intergovernmental financial governance, perfect the system of local government debt and improve management mechanism of the local debt.