“一带一路”战略的实施对我国地方政府债务产生重要影响。本文利用审计署数据分析我国地方政府债务现状和潜在风险,研究“一带一路”战略对地方政府债务的影响;发现“一带一路”战略会加剧地方政府债务风险,提出完善现有审计管理制度的风险化解建议。 The implementation of the “Belt and Road” strategy has an important impact on the debt of local governments in our country. This paper analyzes the current situation and potential risks of local government debts in China by using the data from the Audit Commission to study the impact of the Belt and Road strategy on local government debts. It is found that the strategy of “One Belt and One Road” exacerbates the debt risks of local governments and proposes to perfect existing audits Management system to resolve the risk of advice.