我国正处于地方政府债券发展的初级阶段,市场还不完善,本文在比较分析中美地方政府债券存在的异同时,借鉴美国地方政府债券的经验,结合我国国情,为完善我国地方政府债券提出一些建议。 China is in the initial stage of the development of local government bonds, the market is not perfect. In this paper, while comparing the differences between the local government bonds in China and the United States, we draw lessons from the experience of the local government bonds in the United States and put forward some suggestions for perfecting the local government bonds in our country Suggest.