为了推动地方经济发展和基础设施建设,当政府财力不足时,通过举借债务来弥补财政资金缺口是很多地方政府使用的重要的筹资手段。截至2014年末,我国地方政府性债务已高达30.28万亿元,庞大的政府债务规模已经成为各级政府管理的头等大事,受到了各方的关注。所以,加强对地方政府性债务的管理,实现提升预算对政府债务管理的约束作用,是各级地方政府近年工作的重点。 In order to promote local economic development and infrastructure construction, when the government has insufficient financial resources, it is an important means of financing used by many local governments to make up for the deficit of financial resources by borrowing debts. As of the end of 2014, the debts of local governments in our country have reached as high as 30.28 trillion yuan. The huge scale of government debts has become the top priority for the management of governments at all levels and has drawn the attention of all parties. Therefore, to strengthen the management of local government debts and to achieve the restraining effect of increasing the budget on government debts management is the focus of the work of local governments at all levels in recent years.