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随着社会经济的快速发展,地方政府债务与日俱增,成为目前我国经济发展中一个不容忽视的焦点问题。地方政府举借债务因为种种原因有其不可避免性和必然性。通过审计部门加强对地方政府性债务审计,可以帮助其摸清债务的结构和规模,揭示政府性债务在借、还、用、管等各个环节中存在的风险和问题,完善和加强地方性债务的管理。基于此,本文从地方政府性债务审计的意义入手,深入分析了地方政府债务审计的关注点,并在此基础上提出了地方政府性债务审计的创新模式,希望能为我国地方政府性债务审计工作提供一些有益的参考和借鉴。
With the rapid development of society and economy, the debts of local governments have been increasing day by day, becoming a focus issue that can not be ignored in the current economic development in our country. Local governments borrowing debt because of various reasons have their inevitable and inevitable. Through the audit department to strengthen the auditing of local government debt, we can help it find out the structure and scale of debt, reveal the risks and problems of government debt in various links such as borrowing, reposing, using and managing, and improve and strengthen the local debt Management. Based on this, starting with the significance of local government debt audit, this paper analyzes the concerns of local government debt audit in depth and puts forward an innovative model of local government debt audit on the basis of this, hoping to provide a reference for our local government debt audit Work to provide some useful reference and reference.