Research On The Government Debt Special Audit

Since the reform and opening up, the development of our economic society passed more than thirty years. In the aspect of government debt financing, the main way of our country is to through the issuance of treasury bonds and raise a loan from finance or business institutions and so on. Debt financing is helpful to solve the bottleneck problems in the process of the construction and to expand the strength of investment,it has a great significance of the economic and social development.The debt financing of can help the government to reinforce the construction of infrastructure in urban and rural area, then to promote the urbanization process in our country and optimize the development of social programs, at the same time, to a certain extent, it can improve the risk resistance in China to the international financial crisis in Asia and domestic natural disaster.But we should to realize rationally that unlimited debt financing and unreasonable management will bring a heavy burden to the national economy, and even become the last straw which overwhelmed the economic development at last.So, the amount of government debt, scale and management will impact on the overall economy badly, and it has got more and more attention in China.To promote the government debt rationalization, must strengthen the intensity of supervision and audit of the government,give full play to the functions of national audit department. The supervision and audit can effectively promote the development of the government debt financing and prevent potential risks, ensure the national economic operate legitimately,then guide the society development become harmonious.In this thesis, we will start from the essential connotation of government debt, expound the significance of the government debt audit,review and summarize several experiences we’ve got in the government debt audit process, and through the democratic rule of law, the immune system and government management tools and other related theoretical guidance, to analyze and research the difficulties and problems in the government debt audit in our country at present. The next, to contrast the successful examples of western developed countries for reference, in order to put forward the solution of the dilemma in government debt audit etc., focus on set up the system of audit with the practical circumstances in our country and promote the government debt development of our country orderly.