财政风险可分为直接显性负债、直接隐性负债、或有显性负债和或有隐性负债等四种。直接显性负债是由特定法律或合同确定的政府债务 ,如主权借款、预算法规定的支出和具有法律约束力的长期预算支出 (如公务员工资和养老金 )等。直接隐性负债不是来自于法律和合同 ,而是由中期公 Financial risk can be divided into direct dominant debt, direct implicit debt, or explicit debt or implicit debt and other four. Directly explicit liabilities are government debt, as determined by specific law or contract, such as sovereign borrowing, expenditures under the budget law and legally binding long-term budgetary expenditures such as civil servants’ salaries and pensions. Direct implicit debt is not from law and contract, but from the mid-term public