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

摘要： 财政安全是经济安全的最后一道防线。本文试图在总体国家安全观视角下厘清财政安全的内涵和要求，甄别我国财政安全目前面临的主要挑战，并给出实现财政安全的政策路径。本文提出，财政安全是指一国的财政收支短期平稳运行，中长期实现跨年度、跨周期平衡，并储备一定的财政空间和财政资源，应对各种自然、政治、经济、社会重大冲击，以维持国家政治稳定和经济社会长期可持续发展的状态。当前，我国财政安全主要面临来自财政收支压力、地方政府性债务风险、人口老龄化、数字经济、自然灾害和复杂国际形势等方面的挑战。实现财政安全，未来政策取向可以考虑从强化中期财政规划管理、构建政府债务管理长效机制、深化养老保险制度改革、建立与数字经济适配的数字税收体系和建立高效的财政应急管理机制等方面着手，以财政安全推动高质量发展和高水平安全之间的良性互动。

关键词: 财政安全, 总体国家安全观, 经济安全, 应急财政