在强化地方政府债务管理方面,必须进行相应的综合改革。一是要改变地方政府债务由中央财政兜底的固化思维。由于我国财政体系中各类一般、专项转移支付占比较大,地方政府对债务的风险意识和责任意识不足,特别是缺乏自主管理的思维,认为如果地方政府出现重大的债务风险,中央政府肯定会出手救援。地方政府债务风险自主管理机制缺乏,可能 In strengthening local government debt management, we must carry out the corresponding comprehensive reform. First, we must change the local government debt from the central government to consolidate the thinking. Due to all kinds of general and special transfer payments in our country’s financial system, the local governments are not aware of the risk awareness and responsibility of the debts. In particular, they lack the self-management thinking that if the local governments have significant debt risks, the central government will certainly Shot rescue. Lack of self-management mechanism of local government debt risk may be