地方政府性债务审计存在的问题和模式创新

近年来,我国地方政府债务规模迅速扩张,使债务风险快速提高,因此,加强地方政府性债务审计工作至关重要。国家审计署开展了几次全国范围内的地方政府性债务审计工作,但目前审计工作仍然存在着审计力量薄弱、审计缺少统一的计量和监督体系、审计目标单一轻视绩效审计与经济责任审计等问题。因此,本文提出了加强审计队伍建设、建立地方政府债务审计风险预警机制、将债务审计与经济责任审计绩效审计相结合等创新审计模式等对策和建议。

In recent years,the scale of local government debt in China has expanded rapidly,and the debt risk has increased rapidly.Therefore,it is of great importance to strengthen the audit of local government debt.The national audit office has carried out several times the national local government debt within the scope of the audit,but the current audit work of auditing remains weak,the lack of unified measurement and supervision system,the audit goal single despise performance audit and economic responsibility audit,this article put forward to strengthen the construction of the audit team,establishing local government debt audit risk early warning mechanism,the debt audit and performance audit of economic responsibility auditing countermeasure and the suggestion of innovation such as the combination of audit mode.