地方债以及由此引发的政府会计核算制度的改革对厘清政府债务贡献巨大,但与地方债相关的政府会计改革仍需解决一些问题。本文对此进行了相关探讨。 Local government debts and the reform of the government accounting system have contributed tremendously to the clarification of government debts. However, government accounting reform related to local debts still needs to solve some problems. This article has carried on the related discussion.