Abstract: According to the internal law of the public finance security, this article aims to explain a theory ,and the theory is seen as a basic condition of public finance to ensure our government’s ability of solvency and defending against the financial risks through ways of combining literature data with practical methods. The highest goal of the public finance security is to ensure that government have the ability to guard against all kinds of socio-economic risks and crisis, and can provide public goods and services with strong financial strength, thus to ensure state’s power and our society develop in smooth way.

摘要： 本文根据公共财政安全的内在规律，以文献分析与现实数据相结合的方法，来阐释保证偿债能力和防范财政风险，是公共财政安全的基本条件。公共财政安全的最高目标是确保政府有能力防范各类社会经济风险和危机，以强大的财政实力提供公共产品和公共服务，从而确保国家政权稳固和社会稳定发展。