过去地方政府债务的透明度明显太低了,大量的隐性负债是潜规则强制替代明规则形成的中国在改革开放追求又好又快发展的过程中,虽然碰到了很多棘手的问题,黄金发展期伴随矛盾凸显期,确实需要特别注重防范风险化解矛盾,但是如果从地方政府债务、或者公共部门负债率(或称债务率)这样一个特定角度去考察,现在的审计结果已经可以使我们有依据来形成一个基本判断,即中国走到现 In the past, the transparency of local government debt was apparently too low. A large number of hidden liabilities were formed by the unspoken rules and mandatory substitution of the rules. Although China encountered many difficult problems during its reform and opening up, its golden development period With the prominence of contradictions, it is indeed necessary to pay special attention to the prevention of risks to resolve the contradictions. However, if we look at the specific perspectives of local government debts or the public sector debt ratio (or debt ratio), the current audit results can already give us a basis Form a basic judgment that China has come to the present