摘要:为了应对2008年的世界性金融海啸，我国政府决定投资4万亿人民币用于带领我国经济走出困境，然而，中央政府只负责4万亿当中的1.18万亿，余下的2.82万亿则由各地方政府承担，加大了地方政府的财政压力。于是各地方政府频频举债来完成任务。

　　　随着融资规模和政府债务的不断增长，广州市政府偿债风险日益增大，如不加控制，严格管理，必将影响经济社会发展大局，影响财政的稳健运行。本文通过分析我国地方政府债务的总体状况，成因。具体以广州市为例子，分析其债务状况，风险及对社会的影响，以广州市城市建设投资公司为代表分析融资平台的状况，就其存在的问题提出几种可行的融资方式，就加强广州市政府债务管理提供几点建议。这是本篇论文的意义和目的。

关键词：地方政府债务，债务风险，融资平台，融资模式

Abstract:In order to deal with the worldwide financial tsunami in 2008, our national government decided to invest 4 trillion yuan to make our country’s economy get out of trouble. However, the central government is only  responsible 1.18 trillion of the 4 trillion, and the rest 2.82 trillion is took charge by the local governmen. This make the local government financial pressure increase. So the local government debt frequently to finish the task. 

　　With the increasing of financial scale and government debt, guangzhou municipal government debt risk increases day by day.If we do not controll and manage strictly, this situation will have an affect on the overall economic and social development and the fiscal stable. This paper analyze the general status of local government debt, and the cause,take guangzhou for example, analyzes its debt situation and the risk and the influence on the society.Make guangzhou city construction investment company as a representative to analysis of the financial platform situation, aimed at the existing problems offer several possible financing way, and provide some suggestions of strengthen the guangzhou government debt management. This is the meaning and purpose of this paper.

Key Words: Local government debt ,Risk of debt ,Financing platform ,Financing model

　　　本文从我国地方政府债务的总体状况出发，分析我国地方政府债务规模和地方债务种类的复杂性，就我国地方政府债务的成因进行总结。文章主要以广州市政府债务为主体进行具体分析，先分析广州市政府债务的总体规模，分析其风险和对社会的影响，然后具体以广州市城市建设投资公司为代表探究广州市政府融资平台的概况和融资模式的选择，分析广州市城市建设投资公司的主要问题，提出几种可行的融资模式。最后就加强广州政府债务管理提出几点对策。希望能为广州政府处理政府债务提供有用的建议。