允许地方政府举借债务,是世界上绝大部分国家的通行做法。无论是联邦制国家还是单一制国家,在允许地方政府举借债务的同时,都建立了较为完善的地方政府债务管理体制和风险控制体系。一、地方政府举债权限、方式、用途及机构设置(一)举债权限。尽管各国具体国情不同,在财政收入 Allowing local governments to borrow debt is a common practice in most countries in the world. Both federal and monopolistic countries have established sound local government debt management systems and risk control systems while allowing local governments to borrow and borrow. First, the local government debt rights, methods, uses and institutional settings (A) debt rights. Despite the specific national conditions of different countries, the revenue