进入后金融危机时代,一些国家债务危机的爆发,使人们开始广泛关注财政风险问题。因此,在债务危机和财政风险形成之前,加强对财政风险本质与特征的了解,分析与掌握风险向危机的转化机制,从而掌握防范及降低风险的措施和手段,就成为目前迫切需要解决的重要现实问题。 After entering the post-financial crisis era, the outbreak of the debt crisis in some countries has caused people to start paying extensive attention to the issue of fiscal risks. Therefore, before the debt crisis and fiscal risk are formed, it is important to strengthen understanding of the nature and characteristics of financial risks, analyze and master the mechanism of transforming risks into crisis so as to master the measures and means to prevent and reduce risks. Reality.