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当前我国的市场经济发展正处于经济社会转型时期,受欧洲债务危机影响,我国各级政府部门出现了严重的债务风险。当前我国的债务风险控制较为滞后,缺乏规范的债务控制方法,风险评价体系较为单一,没有科学的政府性债务风险综合评价体系,构建地方政府性债务风险审计体系具有必要性,能够确保地方政府性债务风险评价的合理性。本文针对该问题进行研究,提出了构建地方政府性债务风险的审计评价体系。
At present, the development of market economy in our country is in the period of economic and social transformation. Owing to the debt crisis in Europe, the government departments at all levels in our country have experienced serious debt risks. At present, the control of our country’s debt risk is lagging behind. Lack of standardized debt control methods, a single risk evaluation system, no comprehensive evaluation system of government debt risk and the necessity of building a local government debt risk audit system can ensure that local government The rationality of debt risk assessment. This paper studies the problem and puts forward the audit evaluation system to build the local government debt risk.