国家治理、地方政府性债务审计与经济安全

National Governance,Local Government Debt Audit and Economic Security

地方政府性债务因关系到区域财政金融安全与经济安全而受到前所未有的关注。新形势下,从国家治理角度来看地方政府性债务审计,可以全面深入地认识地方政府性债务的本质问题。要充分发挥地方政府性债务"免疫系统"功能,需要构建地方政府债务审计治理基本路径,建立健全地方政府性债务审计治理机制,防范地方政府性债务风险,维护国家财政金融安全与经济安全。

Local government debt is receiving unprecedented attention due to financial and economic security. In the new circumstance, we should examine local government debt from the perspective of national governance so that we can fully understand the nature of local government debt problems. To give full play to the immune function of local government audit, we need to build up local government debt audit governance, establish and improve audit mechanism of the local government debt to prevent local government debt risks and maintain financial security and economic security.