我国地方政府债务风险研究——从资产负债表角度
Research on Local Government Debt Risk in China: a Balance Sheet Perspective

以国内外相关文献为基础，结合我国地方政府债务的内涵，编制我国地方政府的资产负债表，并通过净资产、资产负债率、债务负担率、KMV等的分析，对我国地方政府债务的风险进行分析，认为目前我国地方政府债务的风险很小，总体可控，并提出了改善我国地方政府债务风险的建议。
Based on the research of the related literature at home and abroad, combining with the current situation of local government debt risk in China, this paper developed China's local government balance sheets. Through the net assets, asset liability ratio，KMV etc, this paper came to the conclusion that at present the debt risk of local government of our country is very small and puts forward the improvement suggestions of local government debt risk in China.