受各种因素影响,我国地方各级政府债务急剧累积和增长,严重影响了地方各级财政的运转,制约地方经济社会持续、健康、和谐发展。潜伏着巨大的债务风险和诚信危机。因此,正视地方政府债务问题,探索地方政府债务的有效化解对策,是当今政府关注的焦点问题。《预算法》的修改,其中一大亮点是对地方政府债务管理作出了明确规定,在如何化解地方债务上取得了历史性突破。 Affected by various factors, the rapid accumulation and growth of the debt of local governments at various levels in China seriously affected the operation of local finance at all levels and restricted the sustained, healthy and harmonious development of local economy and society. Lurking huge debt risk and credit crisis. Therefore, looking squarely at the problem of local government debt and exploring effective solutions to local government debts are the focus of attention of the government today. One of the major bright spots in the revision of the “Budget Law” is that it clearly stipulates the debt management of local governments and has made a historic breakthrough in how to resolve local debts.