一、西方发达国家地方政府债券的理论与实践(一)地方政府公债的种类与期限从期限上看,由于地方政府公债往往与特定基本建设项目挂钩,其期限通常是根据用款项目的期限而定的。而基本建设的周期一般较长,用款需较长时间,只有长期债券才能适应基本建设资金筹措的需要。因此,美国、 I. Theory and Practice of Local Government Bonds in Western Developed Countries 1. Types and Deadlines of Local Government Bonds From the time frame, as local government bonds are often linked to specific capital construction projects, the deadline is usually based on the duration of the project used Set. However, the capital construction period is generally longer, and the use of funds will take a longer time. Only the long-term bonds can meet the needs of fund-raising for capital construction. Therefore, the United States,