LGD：地方政府司

“Local Government Division” 常被缩写为“LGD”，以便在日常书写和机构文档中快速使用，尤其在行政和公共管理领域较为常见。该机构的职责通常与地方治理相关，其中文对应名称为“地方政府司”。

Local government debt Division of responsibility and authority Debt management;
地方政府债务；责权划分；债务管理；
Difficulties of local government on finance were caused by irrational division of financial authority and powers of financial.
财权和事权的不合理划分造成了地方政府财政困难。
Since the reform of tax division system in 1994, our country has systematically fixed relatively the financial allocation relationship between the central and local government by primarily setting up the system of tax division.
1994年分税制改革，初步确立了较为完善的中央税体系。同时，我国在体制上相对固定了中央与地方之间的财政分配关系，这标志着我国地方税体系的初步确立。
Through the adjustment of organizational structure, the organizations of local government at all levels were caused to develop towards functional division;
通过机构调整，使各级地方政府机构向分职化方向发展；
The reason of the debt expansion of local government in China is that on one hand, the division of the ownership of property and duties between the local government of the superior and the subordinate is unfavorable to the subordinate local government;
我国地方政府债务扩张，一方面是由于上下级政府财权与事权划分不利于下级地方政府；

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