中國大陸地方政府債務規模日益擴大,1994年中國大陸實施分稅制改革,但是未確實合理劃分財權與事權,導致財權與事權配置不合理,使得中國大陸地方政府財政運行困難。但是根據中國大陸現行的法律規定,不允許中國大陸地方政府直接舉借債務,然而為了順利推動發展經濟,建設基礎建設,中國大陸地方政府透過其他方式舉借債務來籌措所需的資金,但是隨著中國大陸地方政府累積不少的債務,規模日益擴大,此時,中國大陸地方政府債務的問題就顯現出來了。 本文透過中國大陸地方政府問題形成的原因、現況、影響,探討中國大陸中央政府如何因應地方政府債務之政策,以及未來改革發展。 The scale of China’s local government debt is increased. China implemented the financial system of the allocation in 1994, the asymmetry of local government responsibility and resource. The financial of China’s local government run difficulty. According to the law of China, raising loan by the local government in China is not allowed. But it had to promote economic, raising loan by the local government in China in other way. However, the local government’s debt in China is accumulated and the local government’s debt in China is appearing.