Under the superposition of multiple risks，fiscal policy should be guided by public risk management. The traditional “crisis policy” model is a passive macro-control model guided by problems；The “risk policy” model is an active macro governance model under the risk orientation. 2022 is a key year for the “14th Five-Year Plan” period. In the face of triple pressures and multiple risks，the main characteristics of the proactive fiscal policy are to improve policy efficiency，pay more attention to accuracy and achieve sustainability. Fiscal policy arrangements and mid year policy adjustments are in essence more forward-looking arrangements based on hedging multiple risks. Fiscal policy is driven forward and plays a good first hand. Fiscal policy adapts to multiple risk hedging at the economic and social levels to build certainty. Fiscal policy and reform should adapt to the balance between public risk and fiscal risk，so as to achieve fiscal sustainability. Looking forward to the fiscal policy in the coming years，under the background of increasing internal and external uncertainties，fiscal policy should pay attention to foresight，systematization，integration and coordination，avoid policy fragmentation，short-term and micromation，pay attention to the organic unity of economic and social effects，focus on people’s modernization efforts in the medium and long-term fiscal policy，and pay attention to the combination of discretionary policy and automatic stabilizer policy，Pay attention to the synergy between fiscal policy and other macro policies.