中国国有商业银行改革已经取得了一些阶段性成果,但是中国国有商业银行的金融风险并没有明显降低,尤其是潜在的金融风险的财政化问题还很突出。本文认为,财政在防范金融风险方面在执行传统财政职能的同时还应该丰富和完善财政的监管职能,并重点对财政的监管进行了分析和建议。 The reform of China’s state-owned commercial banks has made some initial achievements. However, the financial risks of China’s state-owned commercial banks have not been significantly reduced. In particular, the financial problems of potential financial risks are still prominent. This paper argues that while implementing the traditional fiscal functions, the fiscal authorities should also enrich and improve the regulatory functions of finance while guarding against financial risks, and analyze and advise on fiscal regulation.