从一般意义而言,地方公债也应是国家公债制度的重要组成部分,举债权也应是规范的分税制财政体制下各级政府应有的财权。由于我国现行《预算法》规定地方政府不得发行政府性债券,而在我国积极财政政策实施以来,采取了国债转贷方式实行中央政府代地方政府发行债券。实际上,中央政 In a general sense, local government bonds should also be an important part of the national public debt system. The right to claim debt should also be the financial power that should be possessed by all levels of government under the tax-sharing system. Since the current “Budget Law” stipulates that local governments may not issue government bonds, and since the implementation of the proactive fiscal policy in our country, the Central Government has adopted the method of transferring government bonds to implement the issuance of bonds by local governments on behalf of local governments. In fact, the central government