循证管理在政府债务风险审计中的应用

近年来,世界上许多国家政府由于不合理的投融资行为而使得许多国家政府面临着严重的政府债务危机,实现对政府债务风险防控和监督,已经成为许多国家政府工作的重中之重。寻找有效的方式加强对地方政府债务风险的监督和控制也是当前重要的课题。文章对循证管理学概念和发展作了界定,介绍了我国当前政府债务审计的现状,并尝试将循证管理学的思想引入到政府债务风险审计中,实现对政府债务风险防控和监督的科学管理,强化领导干部经济责任审计。

In recent years, many governments in the world, due to unreasonable investments and financing behaviors, face serious government debt crises. To realize the government debt risk control and supervision has become a government priority in many countries. Finding effective ways to strengthen the supervision and control of the local government debt risk is the current important topic. This paper introduces the definition of evidence -based management concept and development, and introduces the present situation of our country＇ s current government debt audit, and tries to introduce evidence - based management ideas to government debt risk in audit, implementation of government debt risk control and supervision of scientific management, and strengthen the economic responsibility audit of the leading cadres.