国家治理视域下地方政府隐性债务审计的创新路径

An Innovative Path of Audit of Implicit Debt of Local Governments from the Perspective of National Governance

地方政府隐性债务具有较强的隐蔽性,实施必要的审计监督程序可以在较大程度上规避政府隐性债务带来的财政风险。国家治理拥有多元化的治理主体,从政府、企业、社会组织、民众和媒体等多方面对政府隐性债务进行优化治理,可以系统性提升地方政府隐性债务审计的水平。本文构建了国家治理结构与审计监督机制耦合的理论分析框架,从六个维度探讨了地方政府隐性债务审计的创新路径,为构建新型地方政府隐性债务审计监督机制提供了新的思路。

A local government’s implicit debt is usually hidden deep.The necessary audit supervision can help avoid the financial risk caused by a government’s implicit debt to a great extent.National governance has diversified governance subjects.Optimizing the governance of government implicit debt from the aspects of the government,enterprises,social organizations,the people and the media can systematically improve the level of implicit debt audit of local governments.This paper constructs a theoretical analysis framework for the coupling of national governance structure optimization and audit supervision mechanism.It discusses the innovative path of local governments’implicit debt audit from six dimensions,providing a novel idea for constructing a new audit and supervision mechanism of local governments’implicit debt.