我国地方政府隐性债务风险管理研究——基于内部控制视角  

Research on Risk Management of Local Government Implicit Debt in China——From the Perspective of Internal Control

作　　者：熊运莲[1] 何怡[1] XIONG Yun-lian;HE Yi(College of Economy and Management, Southwest University of Science and Technology,Mianyang 621010,Sichuan,China)

机构地区：[1]西南科技大学经济管理学院

出　　处：《西南科技大学学报（哲学社会科学版）》2019年第3期65-70,共6页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition

基　　金：四川省教育厅项目(基于防范地方政府债务风险的内部控制研究,项目编号:16sd1113)

摘　　要：基于内部控制视角,本文运用COSO内部控制理论和《行政事业单位内部控制规范(试行)》,立足于控制环境、风险评估、控制活动、信息与沟通和内部监督等内部控制的五大核心要素,分析我国地方政府隐性债务风险,阐释我国地方政府隐性债务的风险管理路径,以期为防范我国地方政府隐性债务风险提供风险管理路径,促进我国地方政府可持续发展。Based on the perspective of internal control, this paper uses COSO internal control theory and "Standards for Internal Control of Administrative Institutions(trial)", based on five core elements of internal control, including control environment, risk assessment, control activities, information and communication, and internal supervision, to analyze the risk of local governments implicit debt in China, and to explain the risk management path of local government implicit debt in China. In order to provide risk management path to prevent the hidden debt risk of local governments in China, and promote the sustainable development of local governments in China.

关 键 词：地方政府 内部控制 隐性债务风险 

分 类 号：F127[经济管理—世界经济]