欧债危机爆发以来,对欧洲乃至全球的金融体系稳定和经济增长形成持续威胁。其中,西班牙因其较大的经济规模和持续恶化的政府财政状况成为主导欧债危机进程的国家之一。究其原因,严重的房地产泡沫、政府税收过度依赖房地产、政府在繁荣期过度的基建和公共设施投资,以及地方政府财政问题等是导致西班牙债务和经济在短期内迅速恶化的主要因素。当前,这些问题在我国也一定程度上存在,因此,深入研究 Since the outbreak of the European debt crisis, there has been a continuous threat to the stability and economic growth of the financial system in Europe and the world as a whole. Among them, Spain is one of the countries that dominates the process of the European debt crisis because of its larger economy and deteriorating government finances. The reason is that the serious real estate bubble, over-reliance on real estate taxes by the government, over-investment of infrastructure and public facilities during the boom period, and the financial problems of local governments are the main factors that cause the Spanish debt and the economy to deteriorate rapidly in the short term. At present, these problems also exist to a certain extent in our country, therefore, in-depth study