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本文简单地回顾了地方财政信用发展的四个阶段，指出目前我国地方财政信用不规范的几个方面：资金来源超范围、资金使用范围过宽、多头管理，并分析了其形成的客观必然性。作者认为地方财政信用有其存在的条件，并提出规范和健全地方财政信用必须分二步走：第一步，规范现在的地方财政信用，使之与现阶段改革相配套。第二步，建立地方政府债券市场。
This article briefly reviews the four stages of the development of local fiscal credit and points out several aspects of the non-standard local financial credit in our country: the sources of funds are out of range, the funds are used in a wide range and the management is long, and the objective necessity of its formation is analyzed. The author believes that local financial credit has its own conditions, and proposed to regulate and improve the local financial credit must be divided into two steps: The first step is to standardize the current local financial credit to make it compatible with the present stage of reform. The second step is to establish a local government bond market.