地方政府债务置换的审计监督路径研究

Audit Supervision Path of Local Government Debt Replacement

本文利用CiteSpace可视化分析软件对近年地方政府债务置换相关文献进行分析,找出研究的重点和核心问题,并以此为依据对未来债务置换相关研究重点进行预测,强调债务置换风险管理的重要性,进一步分析债务置换风险及其传导路径,提出审计在债务置换工作中的监督机制,并基于审计全覆盖视角构建地方政府债务置换审计监督路径,以期为地方政府债务置换的风险管理研究做出贡献。

In this paper, the author uses CiteSpace-a visualized analysis software to analyze related documents on local government debt replacement in recent years and then finds out key points and core issues of the research. On this basis, the author makes a prediction of future research focus in this respect, emphasizing the importance of risk management of debt replacement.Then the risks of debt replacement and its transmission path are further analyzed. Hoping to make contribution to the risk management research of local government debt replacement, the author suggests establishing an audit supervision mechanism and constructing corresponding supervision path from the perspective of all-around auditing.