政府外债是由政府借款或提供担保的外债,由国家统一对外举借和偿还,属于主权外债。目前我国已处在还债的高峰期,加强对政府外债的管理显得十分重要和紧迫。本文从外资审计和外债审计调查的工作实践出发,对地方政府外债管理体制存在的问题和对策提出几点思考。 The government’s foreign debt is the foreign debt that is borrowed or guaranteed by the government and is borrowed and repaid by the state through unification. It belongs to the sovereign foreign debt. At present, our country is already at the peak of repaying debts. It is very important and urgent to strengthen the management of the government’s foreign debts. Based on the work of foreign capital audit and foreign debt audit investigation, this paper puts forward some thoughts on the existing problems and countermeasures of the local government’s foreign debt management system.