改革开放以来,中国经济取得飞速发展,这在一定程度上与各级地方政府的投资拉动不无关系。但从1994年开始的财政体制改革,地方政府在事权扩大的同时,财力不断收紧,为了保证地方经济增速,各级地方政府通过各种渠道广泛举债,地方政府债务规模剧增,债务风险频现,地方政府债务管理日渐成为焦点问题。我国地方政府债务管理中存在的问题我国地方政府管理中的突出问题是债务规模庞大,特别是体制外的隐性、或有 Since the reform and opening up, China’s economy has achieved rapid development, which to some extent is not unrelated to the promotion of investment by local governments at all levels. However, since the reform of the fiscal system began in 1994, local governments have been tightening fiscal resources while expanding their powers. In order to ensure local economic growth, local governments at various levels have extensively borrowed bonds through various channels. As a result, the scale of local government debt has risen sharply and debt risk has risen. Frequently, the debt management of local governments has become the focus of attention. Problems in local government debt management in our country The prominent problems in the management of local government in our country are the huge debt scale, especially the hidden outside the system, or