近年来,在经济快速增长的基础上,我国财政收入连年高速增长势头不减。但与此同时,地方政府各种债务的大量存在和快速增长也成为我国财政的一个重要隐患。在“十一五”时期如何采取有效的对策措施,防范地方财政风险,已经成为社会各界关注的一个热点问题。成因不仅源于财政体制的 In recent years, on the basis of rapid economic growth, the rapid growth of China’s financial revenue in recent years has not diminished. However, at the same time, the massive existence and rapid growth of various local government debts have also become an important hidden danger of our country’s finance. In the “Eleventh Five-Year” period how to take effective countermeasures to prevent local financial risks, has become a hot topic of concern to all sectors of society. Cause not only from the financial system