国际金融危机以来,一些地方政府纷纷以政府或下属部门和机构的名义,通过财政拨款或注入土地、股权等资产形式,设立拥有独立法人资格的诸如城市建设投资公司等地方政府融资平台公司进行大量融资,导致地方政府债务风险加剧累积。如何加强地方政府性债务管理,有效防范和化解财政风险,成为摆在财政部门面前的一个重要课题。 Since the international financial crisis, some local governments have set up large-scale local government financing platform companies with independent legal personality such as city construction investment companies through financial appropriation or injection of assets such as land and equity in the name of the government or subordinate departments and agencies. Financing, leading to increased risk of local government debt accumulation. How to strengthen the local government debt management and effectively prevent and resolve the financial risks have become an important issue before the finance department.