财政风险是指财政支付危机的可能性,集中表现为赤字和债务的膨胀且超过地区或国家的经济和社会的承受能力所造成的财政危机。国外学者认为界定财政风险临界值的经验指标主要有两个一是赤字风险临界值,即财政赤字/GDP≥3%。二是债务风险临界值, Fiscal risk refers to the possibility of financial crisis of payment, focusing on the fiscal crisis caused by the expansion of deficits and debts that exceed the economic and social affordability of regions or countries. Foreign scholars believe that there are two main empirical indexes to define the critical value of financial risk: the deficit / GDP≥3%. Second, the debt risk threshold,