关键词: 财政安全, 总体国家安全观, 经济安全, 应急财政

Abstract: Fiscal security serves as the ultimate line of defense for economic security The concept of overall national security is a rich and comprehensive framework When discussing fiscal security from the perspective of overall national security，it is crucial to clarify the relationship between fiscal security and security in various other domains，especially with economic security and financial security It is necessary to define the position of fiscal security in the framework of the overall national security concept and subsequently propose a comprehensive and precise definition of fiscal security This paper attempts to identity the connotation and requisites of fiscal security from the perspective of overall national security，clarify the primary challenges facing fiscal security in our country and proposing policy pathways to achieve it 
From the perspective of overall national security，fiscal security is a crucial component of economic security and serves as a robust bulwark for financial security，providing financial assurance for the security of other domains To better coordinate development and security，and to fully leverage the defensive role of fiscal security，it is essential to ensure that there is ample fiscal space and resources to safeguard the stable operation of the economy and society，as well as to respond to various shocks Fiscal security refers to the state wherein a nations fiscal inflows and outflows are smoothly managed in the short term，while ensuring multiyear and intercyclical equilibrium in the medium term to long term，alongside maintaining reserves of fiscal space and resources to address significant shocks stemming from natural，political，economic，and social factors This state is aimed at sustaining both political stability and longterm development of the country 
At present，fiscal security in our country is primarily confronted with threats stemming from fiscal revenue and expenditure pressures，risks associated with local government debt，population aging，digital economy，natural disasters，and the complexities of the international environment In order to achieve the goal of fiscal security and promote the positive interaction between highquality development and highlevel security，future policy orientations could entail strengthening midterm fiscal planning management，establishing a longterm mechanism for government debt management，deepening the reform of the pensim insurance system，instituting a digital taxation framework harmonized with the digital economy，and establishing an efficient fiscal emergency management mechanism 

Key words: fiscal security, overall national security, economic security, fiscal emergency