切实转变政府职能,增强地方政府的债务主体意识。加快推进地方债风险评估和预警机制、风险实践应急处置、债务违约分类处置、监督体系等各个环节的债务管理体系。地方债务置换是指以发行一定规模的低利、长期的政府债券来置换那些即将到期的高成本、短期限的信贷等存量政府债务。自2015年5月首批地方政府债券置换以来,截至2016年年底,日照市地方政府债务限额224.8亿元,其中一类债务限额 Effectively transform government functions and enhance local government’s sense of debt main body. We will speed up the implementation of the debt management system for all aspects of the local debt risk assessment and early warning mechanism, emergency handling of risk practices, the classification and disposition of debt default and the supervision system. A local debt replacement refers to the replacement of existing government debts with existing low-cost, short-term loans, etc., due to the issuance of a certain amount of low-interest and long-term government bonds. Since the replacement of the first LGFVs in May 2015, as at the end of 2016, the debt ceiling for local government in Rizhao has reached 22.48 billion yuan, of which one of the debt limits