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地方政府债券是地方政府筹集市政建设资金、提供地方公共产品的重要手段。通过分析地方政府债券的法律关系并结合我国实际情况,可以得出发行地方政府债券是我国债券市场和公共财政的必然选择的结论。但现阶段地方政府债券法律制度尚有许多不足之处,需要修改和完善相关法律法规、明确相关主体的法律责任,并加强监管体制建设,以期获得地方政府债券发行和运行的成功。
Local government bonds are an important means for local governments to raise municipal construction funds and provide local public goods. By analyzing the legal relationship of local government bonds and the actual situation in our country, it can be concluded that the issuance of local government bonds is the inevitable choice of China’s bond market and public finance. However, there are still many deficiencies in the legal system of local government bonds at this stage. We need to amend and improve relevant laws and regulations, clarify the legal responsibilities of related parties and strengthen the regulatory system so as to obtain the success of the issuance and operation of local government bonds.