从理论上讲,应该赋予地方政府举债权。譬如,大部分资本性地方公共产品(比如道路、桥梁等)都是由地方来提供,这些项目建设周期长,如果通过税收来弥补其成本,会造成项目成本负担者与受益者的不一致,从而带来代际之间的不公平。而利用地方政府举债来提供资本性公共产品则能避免这种不公平。 In theory, the local government should be given the right to raise the debt. For example, most of the capitalized local public goods (such as roads, bridges, etc.) are provided by local governments. These projects have a long construction period. If the tax is used to make up for the costs, inconsistencies between project cost-holders and beneficiaries will result Bring inequality between generations. The use of local government debt to provide capital public goods to avoid this unfair.