Local Government Investment And Financing Platform Audit Exploration

In order to promote the rapid development of economy,government debt is a way that the local government to community to raise funds as a debtor,in order to successfully carry out the basic task of building when lack of funds situation.Local government investment and financing platform,which with independent enterprise legal person qualification,through funding or injection of land,local government and relevant departments to set up with functions of investment and financing of public welfare projects.In recent years,investment and financing platform of local government showing a blowout growth,government debt risk which restricts the potential instability in China's economic and social development,audit has become the local government investment and financing platform to take effective management tools and constraints.After the international financial crisis broke out in 2008,academia and practice thinking and pay attention to the local government investment and financing platform for the contribution and role of economic development in China,however,studies how to exert the government audit "immune system" function should pay more attention to the problem and the current hot,it has important theoretical and practical significance.This article is based on the actual case of the investment and financing platform in F city for audit as the foundation,by the author for investment and financing platform for the audit practice experience.Depend on comparative analysis,combining qualitative analysis with quantitative analysis,index analysis and other research methods.From the perspective of the government auditing,the local government investment and financing platform basic situation,characteristics,audit,the audit should focus on the necessity and feasibility of issues and audit deficiency.In order to improve the effectiveness of the audit work,give full play to the positive role of investment and financing platform,put forward relevant countermeasures and suggestions.Through the improvement of the government auditing system,strengthen the audit accountable effective management,good use of external resources,promote and perfect the relevant financing platform mechanism and guarantee mechanism of government accountability.