Audit Problems Research Of Local Government Debt

Nowadays,the local debt number is accumulating day after day,with high scale,dispersing structure,huge default rate. All this problems will infect the order of market economy, arousing damage to local finance. In 2011 and 2013,two large scale audits has been carried out, we can see audit office plays an important role in these activities. But, there are many shortages in the first two local debt audits. Therefore, we need to analyze the audit subject, object,contents,methods,and theories. In the end, we try to make some conclusions.This paper is divided into five parts, the first part of introduction, research background and the selected topic significance, the research status at home and abroad, the main content of the research ideas and research methods, research and innovation points. The second part, the theory basis of local government debt audit. Overview of local government debt audit, the audit theory of local government debt. The third section 2013 J, audit case on local government debt. In 2013, the national government debt audit summary, J city government debt problems existing in the audit process, J city government debt audit conclusion, J city government debt revelation of audit. The fourth part of the local government debt audit case analysis, the local government debt audit legal system is not sound enough, local government debt audit methods, the local government debt leadership inappropriate auditing supervision system, local government debt audit quality is not high, the attention of local government debt level is not high. The fifth part of the local government debt audit recommendations, broaden the content and scope, the innovation of local government debt audit technology and method of local government debt audit, perfecting the legal basis of local government debt audit, promote the local government debt audit information disclosure, accelerate the construction of local government debt audit professional team, intensify the attention of local government debt audit.