一、地方财政风险成因分析地方财政风险的产生原因比较复杂,对地方财政风险的成因进行研究,有助于加深对风险的认识,从而为防范与规避风险制定相应的对策。(一)政府职能的越位、缺位和错位。渐进式的改革使转轨期间政府职能的确定变得异常复杂。原则上说,凡是市场能够发挥作用的领域,政府应该退出。但是在 I. Analysis of the Causes of Local Financial Risks The causes of local financial risks are complex. Studying the causes of local financial risks helps to deepen their understanding of risks and make corresponding countermeasures for preventing and avoiding risks. (A) the offside of government functions, absence and dislocation. Gradual reforms have made the determination of government functions more difficult during the transition period. In principle, the government should withdraw from any field where the market can work. But when