近日,湖南省宁乡县政府撤回融资担保性质公函事件几经反转,引发了围绕政府撤函是否合法、是否有违契约精神;撤函之后,若造成损失如何处理;此后地方政府如何合法融资,融资平台公司在建项目融资如何保证等问题的热议。宁乡并非首个撤函的地方政府,引发如此大的反响,也反映出规范地方政府举债融资行为确非易事。取消违法担保不违约地方政府撤回担保函、承诺函、安慰函等公函,是从去年10月开始的,当时贵州等省市先后撤回这类公函,也引起了诸多争议,今年以来尤其是在财预[2017]50号文下发后,不少省市县都在陆续 Recently, Ningxiang County, Hunan Province, the withdrawal of the nature of the financing letter of the public after several events reversed, triggered around the withdrawal of government is legitimate, whether contrary to the spirit of the contract; withdrawal letter, what if the loss caused; how the local government after the legal financing, Financing platform company under construction project financing how to ensure that the hot issues. Ningxiang is not the first government to withdraw letters, triggering such a big response, but also reflects the norms of local government debt financing behavior is not easy. Cancellation of illegal security breach of contract Local governments to withdraw letters of guarantee, letters of commitment, comfort letters and other official correspondence was started in October last year, when Guizhou and other provinces and cities have successively withdrawn such letters, it has also caused much controversy. This year, especially in Choi Choi After the [2017] No.50 paper was issued, many provinces and cities and counties are gradually one after another