新时代地方政府性债务审计研究

Research on Local Government Debt Audit in the New Era

新时代背景下,我国提出了促进经济高质量发展的审计目标。地方政府性财政压力变大,地方政府举债动机更强烈,债务性风险进一步增加。因此,研究地方政府性债务审计对防范和控制地方政府性债务风险、维持国家与市场的稳定有着重大意义。本文在新时代背景下对地方政府性债务风险及其审计现状进行了全面、系统地分析的基础上,探讨地方政府性债务审计的不足与缺陷,再围绕地方举债“借、管、用、还”四个流程,针对性地提出相关审计管理建议,具有一定的现实意义。

Under the background of the new era,China?has put forward the audit target of promoting high-quality economic development.Local government financial pressures have increased,local governments have stronger incentives to borrow,and debt risk has increased further.Therefore,studying local government debt auditing is of great significance for preventing and controlling local government debt risks and maintaining national and market stability.Based on a comprehensive and systematic analysis of local government debt risk and its audit status in the context of the new era,this paper explores the shortcomings and defects of local government debt auditing,and then borrows,manages and uses local debts.And"four processes,targeted recommendations for audit management,have certain practical significance.