近年来各级地方政府沉重的债务负担，已经成为制约地方经济和社会事业发展的消极因素，甚至已危及到社会稳定。对于如何防范和化解因地方政府债务带来的财政风险，引起了各级政府和理论界的高度重视，在分析政府债务的现状及成因后提出了一些措施，诸如完善行政法制，推进经济 In recent years, the heavy debt burden of local governments at all levels has become a negative factor that restricts the development of local economy and social undertakings and even has endangered social stability. How to prevent and resolve the financial risks caused by the debts of local governments has aroused the great attention of governments at all levels and theorists. After analyzing the status and causes of government debts, some measures are put forward, such as improving the administrative legal system and promoting the economy