Audit Evaluation Index System Research Of Local Government Debt

In recent years, with the outbreak of the debt crisis in Europe, Brings a different degree of financial problems for the countries and Persistent elevation of European banking risk, And then into the world economy normal development has great negative impact of the debt crisis. The current our country’s local government debt risk problem exists, the existence of these risks will also affect the social stability and development in different extent.According to the national debt of the government audit findings Audit Office issued in December 30, 2013, China’s local debt problems is growing too fast, the debt service burden heavier, debt financing, management is not standardized, lax supervision etc. Therefore, in order to risk evaluation of local government debt and maintain the normal operation of the local economy, the state auditing should give full play to its function of evaluation of nature. Aiming at the problem of local government debt risk, constructs the system of audit evaluation index of a rational local government debt risk, the key is to scale index system risk, structure risk, moral risk and management risk four dimensions as the core, to become a real problem to be solved.This paper introduces the background, theoretical significance and literature review, research ideas, structure arrangement and innovation. classification and basic characteristics. Basic concepts firstly gives a brief introduction of local government debt risk in China, then carries on the classification and describes in detail the composition of local government debt classification matrix, finally describes the basic characteristics of local government debt in china. Do a simple introduction of AHP; Determine the audit body, audit object, audit object, audit principle; re issuing questionnaires to the relevant experts, invited experts were graded according to the importance of every index, and then summarize the views of experts; index of the last through the two two comparative law on scoring give weight, the establishment of risk matrix, finally calculated to scores of comprehensive evaluation, the conclusion.