The Study On Mechanism Of Aduit Early Warning Based On Guard Against Local Government Debt Of Risk

From the perspective of the history of audit government auditing has been maintain the safety of the state economy plays an important role. In today’s complex economic situation, the government should take on more audit the burden of safeguarding our national economic security. But at present, our country is in the economic and social transformation period, all levels of the government also exposed a lot of problems, especially by the world countries at present of common concern to the local government debt problems. Safeguarding the national economic safety, preventing local government debt risk is government audit responsibility and obligation, at present the government auditing exposed many questions, but seriously prevent the realize this goal.The specific problem in auditing system reform can’t keep up with the development of economy, the government auditing procedures and methods, regulating the government auditing behind laws and regulations lag and so on. To overcome the problem, give full play to the government audit in the local government debt on the question of the role, the author thinks that, we must construct a scientific, standardized, apply to the prevention of the local government debt risk early warning mechanism of the government auditing. Therefore, further explore local government debt, analyses the causes of the formation of local government debt risk, study the formation mechanism of the building is beneficial to prevention local government debt of audit risk early warning mechanism, and has already become we have before us an urgent need to study the important problem.This paper adopts rules and positive analysis with the combination of research method, based on the nature of the government auditing and local government debt of the seriousness of this problem, first put forward the construction shall prevent local government debt of audit risk early warning mechanism, and the view of further analyzed the current situation of China’s government audit in the guard against local government debt risk of necessity and feasibility. Secondly, this paper based on this system discussed including risk source, risk conduction mechanism and risk of the receptor local government debt risk measurement, and use form enterprise management in the risk management integrated framework for local government debt risk the problems existing in the management be identified.Again, in the audit process of the construction of the early warning mechanism, this paper will prevent local government debt of audit risk early warning mechanism for thinning include auditing warning index evaluation system, five subsystems, and to some of the most critical audit warning index evaluation system for the concrete construction. Finally, in order to provide security to the audit early warning mechanism, the paper also from auditing standard construction, the information construction and warning team construction three aspects government audit security pattern constructed.Any model is put forward, and perfect the social and economic development of a certain historical stage adaptation of the, the government audit mode is no exception. This paper constructed the prevention of the local government debt risk government audit pattern is analysis current our country current local government debt truth is proposed on the basis of, it also needs with the development of social economy constantly improved and perfected..