Abstract: The government debt burden rate standard is not fixed, mainly depends on the conditions of the marginal social benefits of debt equals the marginal social costs, if cut costs or boost returns, the standard of debt burden rate will increase, on the contrary will decline. The local government debt placed on fiscal expenditure and economic growth relations theory framework. Through the empirical research of the western province of Y 106 county area, and found that different time quantum corresponding to the debt burden rate of different standards, 2005-2006, 2007-2008, 2009-2010 respectively 14.28%, 11.98% and 14.16%, also found that local governments competing beyond established which under the condition of the debt burden rate standard to debt, bringing greater potential risks. Therefore, currently the prevention of our local government debt risk have to pay more attention to two problems: one is according to the actual debt around marginal social costs and benefits, to establish dynamic debt burden rate standard for debt risk monitoring and early warning; the second is in solving the real and higher burden rate, we should focus on resolving the debt conversion in quantitative terms for improving debt marginal social revenue and reduce the marginal social cost of debt in quality.