关键词: 财政资金, 财政风险, 统筹利益格局, 多元共治

Abstract: Under the background that the economy continues to maintain steady growth and the fiscal revenue and expenditure performs the task ahead, the objective of focusing on “tax reduction, fee reduction and making fiscal policy more proactive” was proposed in the executive meeting of the State Council. How to implement a more proactive fiscal policy in the context of increasing uncertainties so as to avoid the occurrence of financial risks and thus the occurrence of systemic overall risks is a problem; for this purpose it is of vital importance to accelerate the progress of budget implementation and improve the efficiency of fiscal expenditure. Based on the current situation of fiscal fund, this paper argues that the effective coordination of fiscal fund is difficult to achieve in the process of using fiscal fund as a whole because of the obstacles such as the choice of interests and the game dilemma and so on. Then it puts forward that the reform should start from the top-design, then foster the value orientation of holistic awareness and realize the coordination mechanism of multiple co-governance. In order to use fiscal fund as a whole and achieve more positive fiscal policy to provide security,the government should implement the internal management mode of budget performance management and strengthen the external supervision measures of the people’s congress.

Key words: financial fund, financial risk, overall planning and benefits pattern, multi-governing model