当前我国地方政府债务问题引起了人们广泛的关注,具体表现为债务规模庞大、债务增长过快、债务隐形化趋势明显、违约率高等特点。本文试从我国地方政府债务的现状及其产生原因出发,基于政府综合财务报告,构建地方政府债务风险指标体系。 At present, the issue of local government debt in our country has aroused widespread concern. The concrete manifestation is the huge debt scale, the rapid growth of debt, the obvious trend of debt invisibility and the high default rate. Based on the current situation of local government debt in our country and its causes, this paper tries to construct a local government debt risk index system based on the government’s comprehensive financial report.