本文认为 ,社会主义初级阶段的财政风险 ,特别是处于经济转型过程中的财政风险 ,是随着市场经济不断发育的而逐步显现的 ,也可以说是市场经济性风险。作者分析了这种风险的三个明显特征 :转轨性、传导性和深层次性 ,并提出了防范和化解财政风险的政策措施。 This paper argues that the financial risks in the primary stage of socialism, especially the financial risks in the process of economic transition, have gradually emerged along with the continuous development of the market economy and can also be said to be market economy risks. The author analyzes three obvious characteristics of this kind of risk: transitional, conductive and deep-seated, and proposes policy measures to prevent and resolve financial risks.