目前地方政府性债务问题成为大家关注的热点话题。国家审计署根据国务院要求,组织全国审计机关对地方政府性债务进行审计。审计结果显示,地方政府性债务虽然从总体上看是处于可控的范围内,但是就个别地方政府负有偿还责任的债务负担上看,问题就比较严重了。本文就地方政府性债务问题的现状、产生和发展的过程、以及成因和化解地方性政府债务的建议措施等几个方面进行了探讨和研究。 At present, the issue of local government debt has become a hot topic everyone is concerned about. According to the request of the State Council, the National Audit Office organized the national auditing agencies to audit local government debts. The audit results show that although the overall level of local government debt is within the controllable range, the problem is serious with regard to the debt burden of individual local governments in paying their debts. This paper discusses the status quo of the local government debt problem, the process of its emergence and development, as well as its causes and the suggestions to resolve the local government debt.