我国地方政府性债务审计研究

发布时间：2018-03-30 14:00

本文选题：地方政府性债务审计　切入点：审计目标　出处：《浙江工商大学》2017年硕士论文

【摘要】：近年来,公众对地方政府性债务问题关注度越来越高,国家审计署对地方政府性债务进行过三次专项审计,其债务审计仍存在很多待完善之处,因此本论文对我国地方政府性债务审计研究有着一定的重要性和必要性。本文从以下几部分对地方政府性债务审计展开了研究。首先,梳理并总结国内外关于地方政府性债务定义、地方政府性债务审计目标、审计范围、审计公告、审计方式这几方面的文献综述。并对这些文献综述进行评论,指出这几方面的文献研究数量不多,其中对地方政府性债务审计公告的研究局限于审计结果公告的重要性,而对审计公告的具体内容甚少研究。其次,通过对审计署发布的三份地方政府性债务审计结果公告和两份报告以及各省审计厅发布的地方政府性债务审计结果公告的深度分析,从审计目标、审计范围、审计公告、审计方式这四个方面展示我国地方政府性债务审计的现状,接着总结我国地方政府性债务审计存在的不足和面临的困境。再次,分析美国、日本、瑞典这三个发达国家的地方政府性债务管理。美国的法律法规明确了地方政府举债权限,并限制了债务偿还资金来源;日本在地方债务资金用途上,明确规定只能投用于资本性支出;瑞典的审计署实施了严格举债事前审计,降低了举债风险。接着,结合我国处于社会主义初级发展阶段的基本国情,撰写完善地方政府性债务管理的启示。最后,根据前文对我国地方政府性债务审计现状的讨论和对三个发达国家债务管理的先进经验分析,从审计目标、审计范围、审计环节、审计方式与审计结果公告这个五个方面完善对我国地方政府性债务审计。在该部分,本文提出了预算执行审计和地方政府性债务审计交叉审,对债务资金链跟踪审计的审计方式以及与经济责任审计相结合的审计方式。
[Abstract]:In recent years, the public has paid more and more attention to the problem of local government debt. The National Audit Office has conducted three special audits of local government debt, and its debt audit still needs to be improved. Therefore, this paper has a certain importance and necessity to the study of local government debt audit in China. This paper studies the audit of local government debt from the following parts. Combing and summing up the domestic and foreign literature on the definition of local government debt, local government debt audit objectives, audit scope, audit announcement, audit methods, and comments on these literature review, It is pointed out that there are few studies on these aspects, in which the research on the local government debt audit announcement is limited to the importance of the audit result announcement, but the specific contents of the audit announcement are seldom studied. Secondly, Through the in-depth analysis of three local government debt audit results and two reports issued by the Audit Office and the local government debt audit results announcements issued by the provincial audit offices, from the audit objectives, the audit scope, the audit announcement, These four aspects show the present situation of our country's local government debt audit, then summarize the shortcomings and difficulties of our local government debt audit. Thirdly, analyze the United States, Japan, the United States, Japan, the United States, Japan, the United States, Japan, the United States, Japan, the United States, Local government debt management in three developed countries, Sweden. U.S. laws and regulations define local government borrowing authority and limit the source of debt repayment; Japan uses local debt funds. It is clearly stipulated that only capital expenditure can be used; the Swedish Audit Office has carried out a strict prior audit of borrowing to reduce the risk of borrowing. Then, in the light of the basic national conditions of our country, which is in the primary stage of socialist development, Finally, based on the discussion of the current situation of local government debt audit in China and the analysis of the advanced experience of debt management in the three developed countries, from the audit objectives, audit scope, audit links, In this part, the author puts forward a cross-examination of budget execution audit and local government debt audit. The audit method of debt financial chain tracking audit and the audit method combined with economic responsibility audit.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5;F239.4

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