地方政府债务风险的生成机理与审计防控

The Formation Mechanism and Audit Prevention of Local Government Debt Risk

随着我国经济增速的减缓,地方政府的债务风险逐步显现,严重制约了国民经济平稳健康发展。国家审计作为维护国家经济安全的监督工具,在经济社会运行中具有预防、揭露、抵御风险的免疫系统功能,对化解地方政府债务风险具有重要作用。审计预警机制能够充分发挥审计的事前监督作用,实现对地方政府债务风险防控的前移。审计评价机制通过加强经济责任与绩效评价,增强债务资金使用效率。审计修复机制可以监督债务风险整改落实,完善债务风险管理制度并提供化解债务风险的对策性建议。

With the slowdown of China＇s economic growth,the local government＇s debt risk gradually emerged,which has seriously restricted the healthy development of the national economy. As a monitoring tool that maintains the national economic security,national audit has the immune system function of preventing,exposing and resisting the risk in the economic operations and plays an important role in resolving the debt risk of local government. The role of antecedent supervision can be fully played and prevention of the government debts risk can be advanced through audit early-warning mechanism. By strengthening economic responsibility and performance evaluation,audit evaluation mechanism enhances the efficiency of the debt funds. Audit repair mechanism can supervise the implementation of debt risk rectification,improve the debt risk management system and provide countermeasures to resolve the debt risk.