基层政府性债务问题,虽已引起各级政府的高度重视,并采取了一系列的措施化解,但往往是一边化旧债,一边不断欠新债,因此,债务仍然居高不下。以四川省自贡市为例,2005年市、县、乡的政府性债务余额是当年全市财政总收入的2.3倍,是当年全市非经常性财政支出的6.5倍。其中直接显性债务是当年全市财政收入的1.4倍,是当年全市非经常性财政支出的4 Although the grassroots government debt issue has drawn great attention from governments at all levels and taken a series of measures to resolve the problems, it is often the case that the old debts are constantly being owed while new debts are constantly owed. As a result, debts are still at a high level. Taking Zigong City in Sichuan Province as an example, the government debt balance of cities, counties and townships in 2005 was 2.3 times of the total fiscal revenue of that year and 6.5 times of the non-recurring fiscal expenditure of that year. One of the direct dominant debt was 1.4 times the city’s fiscal revenue that year, is the city’s non-recurring fiscal expenditure of 4