The COVID-19 Pandemic has developed into the worst global epidemic in a century，and all countries in the world have been affected in different ways. Located in the western and southern Pacific Ocean，most developing Pacific Island Countries have not yet seen a large-scale COVID-19 pandemic，which become the minority of global epidemic. However，large-scale border closures and segregation policies around the world lead to a major blow to industrial chains，supply chains and value chains，Pacific Island Countries have been unable to stand alone in the context of the deterioration of the world economy. Leading industries such as tourism and fishing in Pacific Island Countries suffered a major blow. To increase investment in the public health sector to prevent the spread of COVID-19 epidemic and help the private sector and their own people overcome the difficulties，Pacific Island Countries generally launched a large-scale economic stimulus plan. Since most of Pacific Island Countries are still developing countries，with low levels of economic development and poor economic resilience，significant increases in fiscal expenditures pose a threat to the sustainability of government debt.