在我国市场经济转轨时期，财政、金融风险具有现实性。倘若不及时加以防范，任其累积，到时便会突发为财政、金融危机，并由此演变为经济、政治的全面危机，引发社会动荡。据此，本文致力于从财政与银行的内在关系出发，深入探析金融风险中的财政问题与财政风险中的金融问题，以求抛砖引玉的作用。 In the period of market economy transition in our country, the financial and financial risks are realistic. If we do not take precautionary measures in time, we will accumulate as they become accruing. As a result, we will suddenly emerge as financial and financial crises and as a result, we will evolve into an economic and political crisis that will lead to social unrest. Accordingly, this article is devoted to starting from the internal relationship between finance and bank, analyzing the financial problems in financial risks and the financial problems in financial risks in order to promote the role of investors.