一 我国目前财政风险的形成有一定的必然性,一方面,在改革开放过程中,为了激活企业、个人的生产经营积极性,政府采取了放权让利策略,导致财政收入占GDP比重直线下降;另一方面,随着改革开放的深入,政府加强了与市场经济体制建立和完善,与科教兴国和社会经济稳定有关的职能性支出,导致财政支出增长较快。这一减一增给财政运营带来了困难,形成 On the one hand, in the process of reform and opening up, in order to activate the enthusiasm of enterprises and individuals in production and operation, the government adopted the policy of delegating power to profit and reducing profit, resulting in a linear decline in the proportion of fiscal revenue to GDP; on the other hand, With the deepening of reform and opening up, the government stepped up its functional expenditure related to the establishment and perfection of the market economic system, the rejuvenation through science and education and the social and economic stability, resulting in a rapid increase in fiscal expenditure. This reduction brought about difficulties in the formation of financial operations