摘要
中国地方政府的债务面临迅速扩张,这对中国地方政府的金融安全和社会稳定构成了严重威胁。本文着重从审计的视角出发,分析地方政府债务主要的问题,并提出如何改善地方政府债务的问题和建议。作者认为审计对于防范地方政府债务有着重要的实用性意义。通过以上分析,初步提出如何将审计应用到实际中,从而达到有效防范地方政府债务风险的目的。
Chinese local government debt situation facing the rapid expansion, which poses a serious threat to China local government financial security and social stability. This paper from the perspective of audit, analysis of local government debt problems, and put forward the problems and suggestions of how to improve the local government debt. The author thinks that the audit has a practical significance to prevent local government debt.Through the above analysis, put forward how to audit into practice, so as to achieve the effective prevention of local government debt risk to.
出处
《江苏商论》
2016年第3期61-65,共5页
Jiangsu Commercial Forum
关键词
地方政府债务
审计
防范
local government debt audit
prevention