近年来,为了增加基础设施投入,更快地推动经济社会发展,地方政府纷纷走上了融资的道路。地方政府性债务在推动地方经济发展中发挥了积极的作用,但也带来了较大的债务风险。本文结合县级实际,对新时期县级地方政府性债务的成因进行粗浅地剖析,并对如何有效化解和防范债务风险进行了探讨。 In recent years, in order to increase investment in infrastructure and promote economic and social development more rapidly, local governments have embarked on the path of financing one after another. Local government debt has played an active role in promoting the development of local economy, but it also brings with it greater debt risk. This article, combined with the actual county level, analyzes the causes of local government debt at the county level in the new era, and discusses how to effectively resolve and prevent debt risks.