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仅靠突击审计并非解决地方债务问题的长久之策,中央与地方财政的权责不对等,以及《预算法》对地方政府举债的限制,是形成当前巨大隐性债务的现实困境。地方债已经到了非常危险的时刻。从8月1日开始,审计署对地方债务进行第二次全面摸底,这个消息曾引起了A股市场的剧烈波动,显示出市场对地方债的忧虑和不确定。据悉,与2011年的第一次地方政府性债务审计相比,本次审计将由第一次的“三级审计”(即省级、市级、县级三级地方政府),延伸到“五级审计”(即中
Auditing by surprise is not a long-term solution to the problem of local debts; the rights and responsibilities of the central and local governments are not equal; and the “budget law” limits the borrowing of local governments, which is the real predicament of the formation of current huge hidden debts. Local debt has reached a very dangerous moment. Starting from August 1, the Audit Commission conducted a second comprehensive survey of local debts. This news has caused the A-share market to fluctuate violently, showing the market’s concern and uncertainty over local government debts. It is reported that compared with the first local government debt audit in 2011, this audit will be extended from the first “three-level audit” (ie, provincial, municipal and county level three local governments) to “Five audit ” (ie in