“地方政府融资平台”是研讨中各方频频使用的基本范畴，相关债务的数量、风险和防范措施也围绕这一范畴展开，但这一范畴本身是不科学的，主要理由有以下三点。

"The local government financing platform"Is the discussion of the basic category of the parties is used frequently,Related to the number of debt/Risk and preventive measures also around this category expansion,But this category itself is not scientific,The main reason has the following three.

　　第一，从各项文件的界定看，在内容和范围上并不一致。国发[2010]19号文件的界定是公司，即“地方政府融资平台公司（指由地方政府及其部门和机构等通过财政拨款或注入土地、股权等资产设立，承担政府投资项目融资功能，并拥有独立法人资格的经济实体）”。鉴于此，该文件强调以“公司”为对象展开清理工作，因此，“纳入此次清理范围的债务，包括融资平台公司直接借入、拖欠或因提供担保、回购等信用支持形成的债务。债务经清理核实后按以下原则分类：（1）融资平台公司因承担公益性项目建设举借、主要依靠财政性资金偿还的债务；（2）融资平台公司因承担公益性项目建设举借、项目本身有稳定经营性收入并主要依靠自身收益偿还的债务；（3）融资平台公司因承担非公益性项目建设举借的债务。”

The first,From the definition of the file to see,In the content and scope is not the same.Guofa [2010] 19 file definition is the company,namely"The local government financing platform company(Show by the local government and its departments and agencies through the financial appropriation or injection of land/Equity and set up assets,Take the government investment project financing function,And has an independent legal personality of economic entity)".In view of this,The emphasis on file"The company"As the object expansion cleaning work,therefore,"Into the clear range of debt,Including financing platform company direct borrowing/By default, or provide guarantee/Counter-purchase etc credit support form of debt.The debt clean up after verification according to the following principles classification:(1)Financing platform for public welfare projects for raising/Rely mainly on financial capital to repay the debt;(2)Financing platform for public welfare projects for raising/The project itself have a stable operating income and rely mainly on their own income to repay the debt;(3)Financing platform for public welfare projects for the raising of debt."

　　但是，2010年7月30日财政部、发改委、人民银行和银监会联合发出的《关于贯彻国务院关于加强地方政府融资平台公司管理有关问题的通知相关事项的通知》（简称“四部委文件”）中，对这一界定做了“扩展性”修改，即从“公司”扩展到“中心”。该文件指出，地方政府融资平台包括“由地方政府及其部门和机构、所属事业单位等通过财政拨款或注入土地、股权等资产设立，具有政府公益性项目投融资功能，并拥有独立企业法人资格的经济实体，包括各类综合性投资公司，如建设投资公司、建设开发公司、投资开发公司、投资控股公司、投资发展公司、投资集团公司、国有资产运营公司、国有资本经营管理中心等，以及行业性投资公司，如交通投资公司等。”

but,July 30, 2010 of the ministry of finance/Development and reform commission (NDRC)/The people's bank and the China banking regulatory commission jointly issued[Carry out about the state council on strengthening the local government financing platform of the relevant questions of the management company inform related issues notice](Referred to as"Four ministries and commissions file")in,To this definition made"expansibility"modification,Namely from"The company"Expanded to"center".The file points out that,The local government financing platform including"By the local government and its departments and institutions/Subordinate institution etc through the financial appropriation or injection of land/Equity and set up assets,Has the government public welfare project investment and financing function,And has the independent legal person qualification enterprise economic entity,Including all kinds of comprehensive investment company,Such as construction investment company/Construction development company/Investment and development co./Investment holding company/Investment development company/Investment group company/The state-owned assets operating companies/State-owned capital operation and management center, etc,Trade and investment company,Such as traffic investment company, etc."

　　2011年6月27日，审计署发布了《全国地方政府性债务审计结果》，其中指出：此次审计的范围包括所有涉及债务的政府部门和机构、融资平台公司、经费补助事业单位、公用事业单位和其他单位。由此，“地方政府融资平台”的范围又进一步扩大到政府部门和机构、事业单位和其他单位。从理论上说，如果一个概念涵盖的范围可以随机扩展的话，这一概念就是不规范的，也是不科学的。

On June 27, 2011,Audit office issued a[The local government debt audit results],The pointed out that:The audit scope includes all involved in debt government departments and institutions/Financing platform company/Financial subsidies, and institutions/Public utility units and other units.this,"The local government financing platform"Range and further expand to government departments and institutions/Institutions and other units.In theory,If a concept covers can range random expansion words,This concept is not standardized,Is not scientific.

　　第二，对地方政府融资平台的作用认识分歧。在2009年10月之前，人们对地方政府融资平台的作用大多持正面认识。国家审计署审计报告由四部分构成，其中第二部分标题为“地方政府性债务资金在地方经济社会发展中发挥的积极作用”，专门论述了地方政府融资平台的积极作用，强调：“从审计情况看，地方政府性债务资金用于弥补地方财力不足，应对危机和抗击自然灾害，改善民生和生态环境保护，推动地方经济社会的持续发展等方面，发挥了积极作用”，“地方政府通过融资平台公司等多方筹集资金，为我国经济发展提供了资金支持；汶川特大地震发生后，四川省各级政府筹措政府性债务资金558亿元用于灾后重建，推动灾后恢复重建的顺利实施。”在2008年底，为了抵御美国金融危机的冲击，在出台“扩大内需、刺激经济”宏观政策后，曾强调要充分发挥地方政府融资平台的积极推动作用。但在2009年10月之后，在研讨地方政府融资平台债务过程中，许多人将重心集中于探讨地方政府融资平台的风险，似乎地方政府融资平台只有引发众多风险的负面功能，并无多少积极作用可言（由此提出了一个问题，在清理地方政府融资平台债务和防范由此引致的各种债务风险过程中，上述积极作用将如何继续发挥）。如果一个范畴的基本功能可时而强调积极作用，时而截然相反地集中探讨负面功能的话，那么，这个范畴就是不科学的。

The second,To local government financing platform function understanding differences.In 2009 before October,People to the local government financing platform most the role of a positive understanding.National audit office audit report by four parts,The second part for the title"Local government debt funds in the local economic and social development play a positive role",This paper discusses the special local government financing platform positive role,emphasize:"From the audit,Local government debt funds used to make up for lack of local financial resources,Coping with crisis and fight against natural disasters,The improvement of people's life and ecological environment protection,Promote local economic and social sustainable development, etc,Play a positive role","The local government through the financing platform company polytropic raise funds,For the economic development of our country provides financial support;Wenchuan after the earthquake,Sichuan province government entities at all levels government raising debt fund 55.8 billion yuan for post-disaster reconstruction,Promote after-disaster reconstruction of the smooth implementation."In the end of 2008,In order to resist the impact of the financial crisis,Introduced in"To expand domestic demand/Economic stimulus"Macroscopic policy after,Have stressed the need to give full play to local government financing platform is active.But in October 2009 after,In the discussion of local government debt financing platform in the process,Many people focused to discuss the risk of local government financing platform,Seems to local government financing platform only cause many risk negative function,And how much is no positive role(This raises a question,In the liquidation of the local government debt financing platform and guard against the cause of all kinds of debt risk in the process,The positive role will be how to continue to play).If the basic function of a category can sometimes emphasize positive role,Sometimes quite on the contrary concentrated exploration negative function words,so,This category is not scientific.

　　第三，从实践角度看，全国各地并不存在一家挂着“地方政府融资平台”的机构，不仅没有这样的法人机构，而且连非法人的专门机构也没有。“地方政府融资平台”只是对一类现象的概括，而这种概括的边界和内容又因人而异（这是引致各部门和各学者在统计“地方政府融资平台债务”数据差异的主要成因）。如果一个概念的边界和内容可以因人而异的话，这个概念就是不科学的。

The third,From the practical point of view,All parts of the country does not have a hung"The local government financing platform"institutions,Not only no such legal person institution,And even the entity specialized agency also have no."The local government financing platform"Just for a class of phenomena generalizations,And this kind of general boundary and content and vary from person to person(This is caused by various departments and the scholars in statistics"The local government debt financing platform"The main reasons of difference data).If a concept of boundary and the content may vary from person to person words,This concept is not scientific.

　　鉴于上述理由，笔者认为，“地方政府融资平台”概念既然是一个不科学的用语，就应当淡出（乃至取消）经济理论研究和经济政策选择范畴。在实践中，应当是什么问题说什么问题，不应选择含糊不清的概念，以免误导社会舆论和政策制定。

In view of the above reasons,The author thinks that,"The local government financing platform"Since the concept is not a scientific terms,Be out of(Or even cancel the)Economic theory research and economic policy choice category.In practice,Shall what the problem is say what problem,Should not choose vague concept,In order to avoid misleading the public and policy making.