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(一)发债企业所处地区经济总量及经济发展趋势注册会计师对被审计单位所处地区经济总量及总体发展趋势应有所了解,对发债企业地方政府财政收入、融资平台公司直接收入、滚动发债等所带来的现金流等地方债务偿还的现金流来源进行调查。一般来说,经济发达、增长快速地区的政府偿债能力较强,发生债务违约
(1) The total economic output and the trend of economic development in the areas where the issuing enterprises are located The certified public accountants should have an understanding of the total regional economic output and the overall development trend of the units to be audited, and should directly assess the revenue of local government-funded financial institutions and the financing platform companies Income, rolling bonds and other cash flows brought about by the local debt repayment sources to investigate the cash flow. In general, governments in economically developed and rapidly growing regions have strong ability to service their debts and defaults