积极财政政策的运用是一国尽快走出经济低迷状态的重要手段 ,但单纯通过中央政府发行公债来加大政府投资力度 ,在目前的中国是有一定局限性的。本文对发行地方政府债券的必要性和可行性进行了分析 ,并提出了发行地方公债中应注意的问题。 The application of proactive fiscal policy is an important measure for a country to get out of an economic downturn as soon as possible. However, increasing government investment solely through the issuance of government bonds by the Central Government has its own limitations in present China. This paper analyzes the necessity and feasibility of issuing local government bonds, and puts forward the issues that should be paid attention to when issuing local government bonds.