地方债务:也称地方政府性债务,主要由三部分组成:地方政府负有偿还责任的债务、负有担保责任的债务、其他相关债务。地方政府负有偿还责任的债务,是指确定由财政资金偿还、政府负有直接偿债责任的债务,例如地方政府债券。地方政府负有担保责任的债务,是指因地方政府(包括政府部门和机构)提供直接或间接担保,当债务人无法偿还债务时,政府负有连带偿还责任的债务。例如政府融资平台公司向企业举借的债务。两者主要区别在于,前者的偿债资金由政府财政负担;后者的偿债资金则来源债务单位的预期收 Local debt: also known as local government debt, is mainly composed of three parts: the local government owes the responsibility to repay the debt, the guarantee liability debt, other related debt. The debt that local governments have to pay their debts is the debt that is determined by the repayments of financial funds and the government has the direct responsibility of repaying debts, such as local government bonds. Debts that a local government has the responsibility to guarantee mean the debts that the government has the repayment liability when the debtor can not repay the debts because local governments (including government departments and agencies) provide direct or indirect guarantees. For example, government financing platform companies to borrow debt from the enterprise. The main difference between the two lies in the fact that the former’s debt service is financed by the government and the latter’s debt service is derived from the expected debt of the debtor