近些年来,财政赤字的上升和国债规模的扩大已引起了人们的广泛关注。但我国财政安全的最大隐患不仅仅是大家都看得见的财政赤字和国债,还包括多年来所积累的各种财政潜在风险。无论是公共部门债务负担、国有企业亏损、金融机构不良资产,还是社会保障欠账,隐性外债,都可能直接使财政状况恶化,引发相应的财政风险。 In recent years, the rise of the fiscal deficit and the expansion of the national debt have caused widespread concern. However, the greatest hidden danger of China’s financial security is not only the fiscal deficit and national debt everyone can see, but also the various potential fiscal risks accumulated over the years. Whether it is the debts of the public sector, the losses of state-owned enterprises, the non-performing assets of financial institutions, or the debts of social security or the implicit foreign debt, the fiscal status may be directly deteriorated and the corresponding fiscal risks may arise.