目前,我国地方显性债务、隐性债务已严重影响到地方经济的可持续发展,成为全国一盘棋改革的瓶颈。本文从地方债务的成因进行分析,尝试从法治角度如宪法顶层布控、完善财税制度等措施予以完善解决。 At present, the dominance of local debts and recessive debts in our country have seriously affected the sustainable development of the local economy and have become the bottleneck of a nationwide reform of the game of chess. This article analyzes the causes of local debts and tries to solve the problems from the angle of the rule of law, such as the top-level constitutional control and perfecting the fiscal and taxation system.