我国地方政府性债务一直被认为是近年来中国宏观经济领域中的重要潜在风险。如何摸清政府举债规模和债务风险水平,我国政府采取的主要方式是开展全国性的地方政府债务审计。本文从政府审计人员的视角出发,对地方政府债务的成因进行了梳理和分析,并从债务资金举借和使用两个重要环节入手,剖析债务审计的思路和方法,最后对政府债务风险管理提出若干建议。 China’s local government debt has always been considered as an important potential risk in China’s macro-economy in recent years. How to find out the size of the government debt and the level of debt risk, the main method adopted by our government is to conduct a nationwide local government debt audit. From the perspective of the government auditors, this paper analyzes and analyzes the causes of local government debts. Starting from the two important aspects of borrowing and using of debt funds, this article analyzes the ideas and methods of debt auditing, and finally puts forward the proposal of government debt risk management A few suggestions.