市政债券在国外特别是发达国家已经被广泛地运用于城市基础设施建设。我国目前的城市建设资金存在着巨大的缺口,而城市建设融资渠道又十分狭窄,发行市政债券将有效解决资金难题,同时还可以促进我国居民投资的多元化。随着我国财税体制的改革与“准市政债券”的探索,我国发行市政债券的条件已越来越成熟。 Municipal bonds in foreign countries, especially developed countries have been widely used in urban infrastructure construction. At present, there is a huge gap in the funds for urban construction in our country, and the financing channels for urban construction are very narrow. The issuance of municipal bonds will effectively solve the capital difficulties and at the same time promote the diversification of investment in our country. With the reform of China’s fiscal and taxation system and exploration of “quasi-municipal bonds,” the conditions for issuing municipal bonds in China have become more and more mature.