随着我国国债制度构建的不断完善,国债制度的运作已成为国民经济中的关键环节。而相对于作为中央政府债券的国债,地方政府债券才刚刚步入财经和证券领域。地方政府债券的必要性、可行性、安全性等逐渐成为理论和实践中不可回避的问题。 With the continuous improvement of the construction of China’s national debt system, the operation of the national debt system has become a key link in the national economy. Compared with the government bonds as central government bonds, local government bonds have just entered the financial and securities fields. The necessity, feasibility and security of local government bonds have gradually become an unavoidable issue in both theory and practice.