政府投融资平台作为地方政府突破财力限制、综合运用社会资源服务经济发展的一种体制创新,在配置资源、调控经济中发挥了积极作用。但由于缺乏统一有效的法律法规和风险可控的体制机制,不断膨胀的融资规模也给地方政府带来了越来越多的隐性债务,对地方财政安全构成严重威胁。如何化解债务风险,推进投融资平台持续健康发展,成为地方政府亟待解决的重要课题。针对目前地方政府投融资平台债务规模庞大、危险系数较高等问题,笔 The government investment and financing platform, as an institutional innovation by local governments to break financial limits and comprehensively utilize social resources to serve the economic development, has played an active role in allocating resources and regulating the economy. However, due to the lack of uniform and effective laws and regulations and risk-controllable institutional mechanisms, the ever-expanding scale of financing has also brought more and more hidden debts to local governments, posing a serious threat to local fiscal security. How to resolve the debt risk and promote the sustained and healthy development of the investment and financing platform has become an important issue to be solved urgently by local governments. In view of the current debt scale of local government investment and financing platform, high risk coefficient and other issues, pen