我国现行的地方政府债务会计核算办法存在着很多问题,导致了一些地方政府出现了账面净资产虚增、会计信息不完整的现象,对于财政风险的管理和防范有着非常不利的影响。本文对地方政府债务的会计核算的现实问题进行了简要的分析,并以此为基础提出了地方政府财务会计核算问题的改革思路。 There are many problems with the current local government debt accounting measures in our country, which led to some local governments having a net inflated net assets and incomplete accounting information, which has a very adverse impact on the management and prevention of financial risks. This article has carried on the brief analysis to the practical problems of the accounting of the local government debt, and based on this put forward the reform mentality of the local government financial accounting problem.