风险，是产生不利后果的可能性。财政风险，是指在组织收入和安排支出过程中，由于财政自身的缺陷和多种经济因素的不确定性，而造成损失和困难的可能性。随着市场经济的发展，经济发展中不确定因素的增加，产生风险的可能性也逐渐加大。正确认识风险，从不同角度分析导致财政 Risk is the possibility of having adverse consequences. Financial risk refers to the possibility of loss and difficulty caused by the fiscal deficits and the uncertainties of various economic factors in the process of organizing revenue and arranging expenditures. With the development of market economy and the increase of uncertainties in economic development, the possibility of risk generation also gradually increases. Correct understanding of risk, from different perspectives lead to financial