本文的重点在于地方政府债务风险的测算、分析与比较，我们首先回顾各种公开渠道公布的地方政府性债务统计情况，并对审计署对于地方政府性债务的审计结果进行比较、跟踪和测算；然后对各地区地方政府的经济实力、财政收入、财政收入结构进行比较，进而比较各地区的城投公司整体债务风险、城投公司有息债务风险以及城投债风险，分析各地区的城投债还本付息压力；最后，通过涂色法鉴别各地区的债务压力及相关特点。
This article mainly focuses on local government’s debt risk measurement，analysis and comparison，firstly we review local government debt statistics released by various public channels，and compare，track and measure the audit of local government debt；then compare the regional economic power，fiscal revenue，fiscal revenue structure of the local government，and then compare overall risk，interest-bearing debt risk of local government platform of various areas，and analyze regional debt servicing pressure；finally，we identify the regional debt pressure and characteristics by the painting method.
