Meanwhile, matching the levels of financial risks with the government financial reports, it provides a better thought of financial risk management, combining with the concrete financial index design and utilization, improving the practical value of the policy. 同时,将财政风险的层次性与政府财务报告的层次性对应,理清了财政风险管理的思路,结合具体财务指标的设计及运用,提高了政策的实用价值。