国家审计在地方政府性债务风险管理中的功能认知分析  

Analysis of the Functions of Government Auditing in the Risk Management of Local Government Debts

作　　者：宋夏云 马逸流[3] 沈振宇[4] 

机构地区：[1]浙江财经大学会计学院 [2]南京大学商学院 [3]宁波大学商学院 [4]上海财经大学会计与财务研究院

出　　处：《审计研究》2016年第1期45-52,共8页Auditing Research

基　　金：浙江省哲学社科规划课题(项目批准号:12JCGL12YB);中国博士后科学基金第54批面上资助项目(项目批准号:2013M541649);浙江省自然科学基金课题(项目批准号:LY16G030014);国家自然科学基金项目(项目批准号:71372040;71473215)的阶段性研究成果

摘　　要：审计功能是指审计在经济社会运行中所表现出来的能力和功效。政府性债务风险的预警与控制是世界性重大课题。国家审计参与地方政府性债务风险管理具有独立性、专业性和权威性的优势。本文首先简要介绍了地方政府性债务风险管理的目标和环节,其次,在理论分析和问卷调查基础上,对国家审计在地方政府性债务风险管理中的功能进行了分析。作者认为,国家审计在地方政府性债务风险管理中具有信息甄别和风险预警两方面的重要功能。其中在信息甄别的三个功能中,数据获取和数据分析最为重要;在风险预警的四个功能中,风险识别和风险评估最为重要。Audit functions refer to the capacities and effects of audit in the economic and social operations. Early warning and control of governmental debts risk is a major issue in the world. Audit institutions boast of independ- ence, professionalism and authority when participating in the risk management of local government debts. This the- sis begins with a brief introduction to the objectives and steps of debt risk management in local governments. It then analyzes the functions of government auditing in the risk management of local government debts on the basis of theo- retical analysis and a survey. The author contends that government auditing has two important functions in the risk management of local government debts. One is information screening, and the other is the early warning to risks. Data acquisition and data analysis are most important in information recognition, whereas risk identification and risk assessment are most significant in the early warning to risks.

关 键 词：政府性债务 风险管理 国家审计功能 信息甄别 风险预警 

分 类 号：F812.5[经济管理—财政学] F239.44