地方政府债券的发行可以解决地方财政资金不足的困境,加强地方经济的建设。而在现阶段,虽然《预算法》的规定卡住了地方政府合法发债的闸门,却并没有挡住地方政府变相举债的脚步,地方政府或明或暗的都在举债。因此,地方政府举债的明朗化已经成为当前我国政府应当首先解决的一个问题。本文就地方政府举债问题作一些简单谈论。 The issuance of local government bonds can solve the dilemma of insufficient local fiscal funds and strengthen the construction of local economy. At the present stage, though the provisions of the “Budget Law” have stuck the gate of the legitimate bond issuance by local governments, it has not stopped the pace of disguised borrowing by local governments. Local governments, either explicitly or implicitly, are borrowing money. Therefore, the clarification of borrowing by local governments has become a problem that our government should solve first. This article gives some simple talk about the debt issue of local government.