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| 论文编号： | 6915 | |
| 作者编号： | 2120123106 | |
| 上传时间： | 2014/12/8 13:10:25 | |
| 中文题目： | T市B区地方政府债务审计研究 | |
| 英文题目： | Study on T city B district local government debt audit | |
| 指导老师： | 刘志远 | |
| 中文关键字： | 国家审计；地方政府债务；优化审计 | |
| 英文关键字： | government audit; local government debt; optimization of auditing | |
| 中文摘要： | 地方政府债务筹集的资金是一项非常重要的地方经济建设资金来源，在抵御经济危机、应对自然灾害和突发事件、改善百姓生活、促进地方经济发展等方面起到了巨大的作用。而2008年全世界范围的金融危机之后，积极的财政政策和宽松的货币政策为我国政府所采用，促使近年来，地方政府债务数额增长较快、种类逐渐增多、来源十分广泛。然而审计署2013年之前只开展过两次大规模全国性的地方政府债务审计工作，审计机关对地方政府债务审计监管力度明显有所欠缺，未能充分发挥国家审计功能来保障我国经济社会平稳良好运行。所以，现在很需要对地方政府债务审计进行研究。基于以上考虑，本文将国家审计相关理论和“免疫系统”观点、地方政府债务审计相关研究观点、中国地方政府债务审计现状作为研究基础，试图优化符合新形势下地方政府债务审计工作，从而让审计机关在保护国家财政经济安全、规避地方政府债务风险、保障社会可持续发展等方面，更充分的发挥国家审计应有的功能。本文同时结合2013年审计署第三次全国大规模地方政府债务审计工作中，J特派办对T市B区地方政府债务现状和审计的情况，从审计的目标和功能、审计的主体和范围、审计方法、审计评价四个要素，分析现有地方政府债务审计，研究现有审计中产生相关问题的原因，并在此分析上进一步从审计的各个要素进行优化，从而加强地方政府债务审计管理，降低地方政府债务风险。 | |
| 英文摘要： | Local government debt funds as an important source of funding for the local economic construction, such as resisting the financial crisis, dealing with emergencies and natural disasters, improving people's lives and protecting of local economic development, has played an important role. After the outbreak of the 2008 global financial crisis, the Chinese government adopted a proactive fiscal policy and loose monetary policy. Therefore, in recent years, the local government debt of our country amount is becoming huge, variety, a wide range of sources. However, before 2013, Audit Commission only conducted two large-scale nationwide local government debt audits. Local government debt of China audit supervision strength is obviously insufficient. The national audit can not elaborate the function of government audit to protect the healthy operation of the national economy and society. Therefore, it is very significant to study local government debt audit. Based on the above consideration, this paper will make government debt related theory, the viewpoint of "immune system", local government debt audit research opinions and Chinese local government debt audit present situation as the research foundation, and try to optimize local government debt audit requirements in accordance with the new situation. And then the auditing organs will play its due role better in safeguarding national financial security, preventing the risk of local government debts, ensuring the sustainable economy development. Combined with T city B district local government debt situation and audit situation of Audit Commission third national large scale local government debt audit in 2013, from the audit goal and main function, audit scope, audit method and audit evaluation, this paper will analyze the existing local government debt audit and causes of problems related to the existing audit job. On this basis, this paper will further optimize the audit elements to strengthen the audit of local government debt management and decrease the risk of local government debt. | |
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