摘要
当前,地方政府债务的规模较高,且在近年来呈现快速增长的趋势,债务问题已经成为政府需要关注的重点问题。为有效防范与化解风险,财政部提出了“开前门,堵后门”的解决方法。国家审计作为“堵后门”的重要方式,在防范化解金融风险、维护国家金融安全方面发挥着重要作用。为充分发挥审计防控财务风险的作用,要高度关注审计的价值。基于此,文章对地方政府债务风险与审计进行分析,论述了地方政府债务风险特点,结合地方政府债务风险审计机制探讨了审计建议,对地方政府开展债务风险审计具有一定的促进作用。
At present,the scale of local government debt is relatively high,and in recent years,the trend of rapid growth,debt has become a key issue that the government needs to pay attention to.In order to effectively prevent and resolve risks,the Ministry of Finance put forward the solution of“opening the front door and blocking the back door”.As an important way to“block back door”,national audit plays an important role in preventing and resolving financial risks and safeguarding national financial security.In order to give full play to the role of audit in preventing and controlling financial risks,we should pay full attention to the value of audit.Based on the above back-ground,this paper analyzes the local government debt risk and audit,discusses the characteristics of local government debt risk,and dis-cusses the audit suggestions combined with the local government debt risk audit mechanism,which has a certain promoting role for local government to carry out debt risk audit.
作者
李玥帆
Li Yuefan(Yunnan Audit Research Training Center,Kunming,Yunnan,650021)
出处
《市场周刊》
2024年第9期151-154,共4页
Market Weekly
作者简介
李玥帆,女,云南玉溪人,云南省审计科研培训中心,研究方向:债务风险与审计。
