地方债券是地方政府债券的简称,是一个与中央政府债券(国债)相对应的概念,亦称地方公愤。它是地方政府根据本地区社会经济发展状况和资金短缺程度,在承担还本付息责任的基础上,向社会公众发行的债务凭证。发债所募集的资金和还本付息均列入地方预算;筹集的资金一般用于解决地方财政资金的不足或用来兴建大型项目。建国初期,我国曾尝试过发行地方 Local bonds, short for local government bonds, are a concept that corresponds to central government bonds (treasury bonds) and are also known as local outrage. It is the local government according to the socio-economic development in the region and the shortage of funds, bear the responsibility for the repayment of principal and interest on the basis of debt issued to the public. The funds raised by issuing bonds and the repayment of principal and interest are included in the local budgets; the funds raised are generally used to solve the problem of insufficient local financial funds or to build large-scale projects. In the early days after the founding of New China, China had tried to issue places