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2011年6月,国家审计署发布2011年第35号审计结果公告,该公告显示截至2010年底,全国省、市、县三级地方政府性债务余额共计107174.91亿元。地方政府性债务数额如此庞大,加剧了我国的财政风险。而地方债务是怎样形成的、又应该如何治理?这些都是各级政府在很长一段时间内将要面临的问题。
In June 2011, the National Audit Office released Notice No. 35 of 2011 on the audit results. As of the end of 2010, the balance of local government debt at the three levels of China’s provinces, municipalities and counties totaled 10,717.491 billion yuan. The huge amount of local government debt has exacerbated China’s fiscal risk. However, what is the formation of local debts and how they should be managed? All these are the problems to be faced by the governments at all levels for a long period of time.