论地方财政风险与防范对策--以常德市鼎城区为例摘要：风险在任何社会都是不可避免的，特别是在市场经济社会，风险更是无处不在，可以说市场经济就是风险经济。目前，我国地方财政风险问题已引起理论界和有关部门的密切关注。本研究以常德市鼎城区为例，讨论分析了地方财政风险与防范对策。关键词：地方财政风险原因防范对策OnthePreventandCountermeasureofLocalFiscalRisk--TakingDingChengRegioninChangDeCityforExampleAbstract:Riskisinevitableinanysociety,Particularlyinthemarketeconomysociety,theriskiseverywhere.Itcanbesaidthatthemarketeconomyisaneconomyrisk.Nowadaystherisksoflocalfinancehaveattractedmuchattentionfromacademicresearchersandrelatedgovernmentsectors.TheresearchtakeDingChengregioninChangDecityforexample,discussandanalysethepreventandcountermeasureoflocalfiscalrisk.Keywords:localfiscalrisk;reason;prevent;countermeasure目录1引言...............................................................................................................................................12.地方财政风险的主要的表现形式................................................................................................12.1财政风险的内涵................................................................................................................12.2地方财政风险的特点.......................................................................................................22.2.1地方财政风险具有转轨性......................................................................................22.2.2地方财政风险具有扩散性和传导性.....................................................................22.2.3地方财政风险具有隐蔽性.....................................................................................32.3地方财政风险的危害.........................................................................................................33常德市鼎城区历年财政概况........................................................................................................33.1鼎城区的多年来的财政数据分析....................................................................................33.2常德市鼎城区存在的财政风险分析.................................................................................54分析鼎城区财政风险的成因........................................................................................................64.1财权与事权分配不合理，划分不清.................................................................................64.2政府职能转变的艰巨性和矛盾性.....................................................................................74.3收入规模偏小.....................................................................................................................74.4预算管理制度不强，政府支出随意性大.........................................................................75防范和化解鼎城区财政风险的对策............................................................................................75.1提高风险意识、增强危机感.............................................................................................85.2严格支出管理、加强财政支出监督.................................................................................85.3拓宽思路，大力发展鼎城区的经济.................................................................................85.4建立健全财政风险的预警和纠偏机制..................................................
