我国地方政府性债务风险的空间演化特征及审计治理问题研究

On Spatial Evolution Characteristics of Local Government Debt Risk and Audit Governance in China

地方政府性债务是的举借不仅仅是一项经济行为,债务风险还关乎社会的和谐稳定和经济安全。国家审计在防范金融风险,规范地方政府性债务举借方面有着重要意义。政府债务风险具有传染性,风险的动态时空变化特征能充有效的反映其传染性特征,对于审计治理提供充分的参考。因此本文将借鉴地理学研究中的地学信息图谱与分区空间统计的方法,全面分析2014-2018年间的政府债务风险的时空格局特征以及风险演化趋势。并提出通过加强审计联动机制、构建审计常态化机制以及利用大数据、云计算丰富审计方法三个方面来加强审计治理的效果。

Local government debt is an economic behavior on the one hand, but also a potential threat to social harmony, stability and economic security on the other hand. National audit is of great significance in preventing financial risks and regulating local government debt. Government debt risks are epidemic. The dynamic temporal&spatial variation pattern of debts can effectively reflect the infectivity, offering full reference to the audit work. This paper analyzes the spatial and temporal pattern and evolution trend of government debt risk between 2014 and 2018 with the method of geographic information map and spatial statistics. It proposes to improve the effect of audit by integrating internal & external audit, constructing the regular auditing mechanism and applying big data and cloud computing in auditing.