内 容 摘 要
近年来，在激进的考核机制和城镇化、工业化建设的双重压力下，我国地
方政府建设资金需求迅速攀升，但是地方政府财力往往无力支撑巨大的建设资
金需求，融资发展的趋势越演越烈，地方政府性债务规模迅速增长。此外，由
于《预算法》对地方政府举债进行了严格地限制，使得地方政府的融资渠道狭
窄，违规举债行为屡屡发生，地方政府性债务风险巨大。与此同时，管理技术
不能满足需求，造成地方政府对自身的债务规模和结构认识不够，风险估计不
足；管理机制不健全，管理制度缺失，使得政府性债务管理散、乱、难问题异
常突出，地方政府性债务的风险进一步加剧。

本文首先结合基层工作实际，梳理了四川省某县政府性债务管理中存在的
管理机制、管理制度、管理技术等问题；然后运用系统管理理论，深入分析了
这些问题产生的根本原因；最后提出了以新债举借规范、融资资金使用高效、
旧债及时化解为主体的“一体化”管理模式，并从政策保障、人员保障、技术
保障、制度保障等方面提出了加强该县政府性债务管理的配套措施。

关键词：地方政府性债务；一体化模式；债务管理；政府管理

Abstract
In recent years, under the dual pressure of radical assessment mechanism and
urbanization, industrialization, China's local government building rapidly rising
demand for funds, but local governments are often unable to support financially the
construction of the huge capital requirements, financing development trend
intensified, the rapid growth of the size of local government debt. In addition, due to
the Budget Law on local government borrowing has been severely restricted,
making the financing of local government narrow, illegal acts occurred frequently
borrow huge local government debt risk. Meanwhile, the management of technology
can not meet the demand, resulting in local government debt size and structure of
their lack of awareness, lack of risk estimates; management mechanism is not perfect,
the management system is missing, making the government debt management
scattered, chaotic, difficult issues prominent exception, risks of local government
debt further.
Firstly, combined with practical grassroots work, a county in Sichuan Province
combed debt management in the management mechanism, management system,
management and technology issues; then use system management theory, in-depth
analysis of the root causes of these problems; concludes specification to borrow new
debt financing and efficient use of funds, promptly resolve old debts as the main
integrated management model, and proposed to strengthen the county's
government debt management policy from security, personnel security, technical
support, system security, etc. supporting measures.
Key words: local government debt; integrated model; debt management;
government