Hebei Province Local Government Debt Audit Problems Research

Local government debt has played an extremely important role in promoting regional economic development,improving infrastructure construction and public service ability construction,but there are some problems and risks which can not be ignored.Surrounding Beijing and Tianjin,Hebei province has a higher request for infrastructure and public service level under the impetus of the Beijing-Tianjin-Hebei collaborative development strategy.The local government for capital demand would be enlarger,we must strengthen the supervision of local government debt in Hebei province.As early as 2011,Hebei Province has set up the local government debt management office;and CIC securities research data shows that local government debt in Hebei province is typical among 30 provinces of our country,so the local government debt audit problems in Hebei province is determined as the research object,which has a very typical practical significance of local government debt management experience.This paper mainly adopts the methods of normative research,literature study,case study and comparative study.Firstly,the paper introduces the theory and the application of this writing,,clearly defines the concept of local government debt,and expounds the system of government debt audit "immune system" theory connotation,function and mechanism.With case analysis,the problems of debt audit are found through the Q county case analysis.Based on the local government debt of Hebei province audit in our country,the five aspects of problems of the restriction of local government debt in Hebei province audit "immune system" function are summarized and are analyzed deeply.By using the method of comparative analysis,learning from the successful experience of the United States,Japan local government debt audit,put forward to improve the Hebei province local government debt audit quality from three aspects,including perfecting debt audit mechanism,improving the ability of audit reveals the debt problem and investigate the ability of debt problems.And then the suggestions for the improvement of local government debt in Hebei province audit quality and the debt audit "immune system" function implementation are put forwarded in this paper.