中文摘要：

针对地方政府债务信息披露问题,通过对地方融资平台债务现状和债务披露现状的分析,提出从融资平台信息披露的法规体系、会计体系以及监督体制三个方面进行构建债务信息披露保障体系,确保融资平台健康有序发展。

英文摘要：

Based on the local government problems in debt information disclosure and the current situation of disclosure of local financing platform debt and debt situation, a security system of debt information disclosure is proposed to be constructed in three aspects of accounting system, regulation system of information disclosure from financing platform and supervision system, to ensure healthy and orderly development of financing platform.