将地方政府债务纳入财政预算,是加强地方政府债务管理、切实防范化解财政金融风险的重要步骤,也是完善我国财政预算管理体系的核心问题。一、地方政府债务预算管理形式选择地方政府债务是未来财政资金的即期支出,无疑是地方政府公共收支的一个重要组成部分,应将其纳入同级财政预算管理,以对政府债务实施有效制衡、计划控制和集中统管,从而实现地方政府债务的总量控制、风险测度和政府公共资 Bringing local government debts into the fiscal budget is an important step toward strengthening local government debt management and effectively preventing and resolving financial and financial risks. It is also a core issue for improving our fiscal budget management system. I. Local Government Debt Budget Management Forms Local government debt is the immediate expenditure of future fiscal funds. It is undoubtedly an important component of the public revenue and expenditure of local governments. It should be included in the budgetary budget management at the same level so as to effectively implement government debts Checks and balances, plan control and centralized control in order to achieve the total amount of local government debt control, risk measurement and government public funds