当前地方财政的非理性行为及其可能带来的风险后果已引起理论界有识之士的关注。这种非理性行为表现为两个主要方面:一是支出结构不合理,不能反映地方公共需求结构偏好,即公共产品自身结构不合理;二是政府支出规模数量过分膨胀,超过地方资源在公共部门与私人部门之间优化配置的 The current irrational behavior of local finance and its possible consequences of the risk has aroused the concern of the theoretical circles of insight. This irrational behavior is manifested in two main aspects: First, the expenditure structure is irrational and can not reflect the local public demand structure preference, that is, the structure of public goods itself is irrational; second, the scale of government expenditure is excessively expanded and exceeds the local resources in the public sector Optimized configuration with the private sector