According to the website of the Ministry of Justice of the People's Republic of China, it is the eternal theme of financial work to insist on preventing and controlling risks and preventing and resolving financial risks. The central financial work conference clearly requires early identification, early warning, early exposure and early disposal of risks, and improves the early correction mechanism of financial risks with hard constraints. This requirement not only reveals the importance of controlling the source of financial risks, but also provides scientific guidance for preventing and resolving financial risks.