地方政府债务绩效审计质量控制评价指标体系研究

Evaluation Index System Research for the Audit Quality Control of Local Government Debt Performance

开展地方政府债务绩效审计质量控制是防范地方政府债务风险、维护国家财政安全、稳定社会发展的有效途径。由于我国尚未建立规范的地方政府债务绩效审计质量控制评价标准,难以对地方政府债务的经济性、效率性、效果性进行科学有效的评价。针对地方政府债务审计涉及面广、层次多、过程持久且多为定量与定性分析的特点,利用层次分析法构建地方政府债务绩效审计质量控制评价指标体系,以西部某省地方政府债务审计为例进行实证研究,提出改善地方政府债务绩效审计质量控制对策。

Carring out performance audit quality control for the local government debt is an effective way to prevent local government debt risk, safeguard national financial security, stability and social development. Because our country has not set up the debt of local government performance evaluation standard of audit quality control, which make it very difficult to evaluate the efficiency and effect scientificouly and effectively. For local government debt audit is broad and level, process more durable and more quantitative and qualitative analysis, using analytic hierarchy process it constructs the evaluation index system of audit quality control for the debt of local government performance, taking local government debt audit as an example, puts forward some countermeasures to improve the debt of local government performance audit quality control.