加强地方政府性债务管理的审计思考  

An Research on Promoting the Management of Local Government Debts from the View of Audit

作　　者：曾康霖[1] 吕劲松[1,2] 

机构地区：[1]西南财经大学,邮政编码610074 [2]审计署金融审计司

出　　处：《审计研究》2014年第1期31-34,8,共5页Auditing Research

摘　　要：地方政府举借债务具有必然性和不可避免性。在政府性债务管理方面,合理划分财权与事权并不能从根本上解决问题,而是应当严格区分地方政府的公益性债务与商业性债务,把债权债务关系落实到具体责任人,建立地方政府资产负债管理机制,动态监测地方政府的信用状况和资金运用,以及完善监管机制和偿还保障机制。审计机关通过对政府性债务的审计,有助于摸清债务规模和结构,揭示借、管、用、还等各环节存在的问题及风险,加强和改善地方政府性债务管理。The local government debts is inevitable and unavoidable to some extent. On the government debt man- agement, it can not solve the problem fundamentally to make rational division between fiscal power and administra- tive power, whereras, it should distinguish between public debt and commercial debt, make the responsibility of credit and debt to certain persons, establish the mechanism of asset and liability management, monitor the credit and use of funds, and improve the mechanism of regulation and repayment guarantee. Through the local government debt audit, it is helpful to grasp the debt scale and structure, reveal the problems and risks, and promote the management of local government debts.

关 键 词：地方政府债务管理 国家审计 

分 类 号：F239.65[经济管理—会计学]