加强地方政府债务审计与管理的思考

Speculations about Strengthening Auditing and Management of Local Government's Debt

适度举债是加大城市基础设施投入,推动当地经济发展的重要举措,但在实施举债的过程中,如果不充分考虑当地财政的承受、偿付能力和经济发展的实际需要,以及举债后对债务缺乏有效的管理,就会影响当地经济的健康、持续和稳定发展。本文结合近年来对县级政府债务的审计实践,就当前地方政府债务的现状、成因进行了综合分析,提出进一步加强和规范举债行为和债务管理的对策思路。

Borrowing money appropriately is an important measure for investing in infrastructure of cities to promote the local economy. But if the amount of the debt is not suitable for the local financial resources or the development of the economy, if the debt can not be managed properly, this will affect the development of the local economy. The paper put forward suggestions on the local government borrowing money properly and strengtheuing the management of the debt through auditing practice.