历经“十年长跑”和几度博弈反复,才最终呱呱坠地的新预算法,是我国建立现代财政制度进程中的里程碑。其中,新预算法为地方政府债务“修明渠、堵暗道”的法律规定,引起社会广泛关注。1994年预算法第28条规定:“除法律和国务院另有规定外,地方政府不得发行地方政府债券。”这一规定原则上禁止了地方债的存在,但实际上并未在 After the “10-year long-distance running” and the repetition of several games, the new budget law, which is the ultimate birth, is a milestone in the process of establishing a modern financial system in our country. Among them, the new budget method for local government debt “repair canal, block illegal channels,” the legal provisions, aroused widespread concern in society. Article 28 of the 1994 Budget Law states: “Unless otherwise provided by law and the State Council, local governments may not issue local government bonds.” This rule, in principle, forbids the existence of local bonds but is not