财政困难和财政风险有着本质的不同,财政困难是财政风险产生的主要原因。在县乡财政困难中隐含着财政风险。不完善的财政体制不仅造成县乡财政目前的困难,也在运行中隐匿着财政风险。县乡财政体制的调整不应仅着眼于财政解困,从防范和化解财政风险的角度来调整和完善财政体制更具有科学性和普适性。 Financial difficulties and financial risks are fundamentally different, and financial difficulties are the main reasons for the financial risk. Financial risks are implied in the financial difficulties of counties and townships. Imperfect financial system not only caused the current difficulties in county and township finance, but also hidden in the operation of financial risks. The adjustment of county and township financial system should not only focus on the financial difficulties but also adjust and improve the financial system more scientifically and universally in view of preventing and resolving financial risks.