日前,各乡政府出现了政府债务数额增大,包袱变重的现象,这一现象导致了财政风险的增加,更使县乡政府的行政无法正常运行。地方政府债务问题涉及公共财政、制度经济、风险管理等个学科领域知识,因此在现代化经济发展中应该在大力倡导诚信政府,透明政府,为民政府的前提下,加强政府性债务的管理。随着城市化的发展以及分税制度改革的不断推进,地方政府面临着严峻的债务负担,导致地方政府财务运转困难,加强对地方政府的债务管理研究,有利于改善我国政府信用体系,更能够保障和拓展市场经济和城市化进程。本文从县地方政府性债务的财政风险出发,并找出地方政府性债务产生的原因,从而适宜的提出相对应的化解政策。 Recently, the township governments appeared an increase in the amount of government debt, the burden of heavier phenomenon, this phenomenon led to an increase in financial risk, but also make the administration of county and township government can not operate normally. The issue of local government debt involves knowledge in the fields of public finance, institutional economy and risk management. Therefore, under the precondition of promoting honest government, transparent government and civil government, the management of government debt should be strengthened in the modern economic development. With the development of urbanization and the continuous reform of the tax-sharing system, local governments are facing a serious debt burden, which leads to the difficulty of local government’s financial operation and strengthening the research on the debt management of local governments, which will help to improve our government’s credit system and better protect And expand the market economy and urbanization process. This article starts from the fiscal risk of local government debt in county and finds out the reason of the local government debt, so it is appropriate to put forward the corresponding solution policy.