Research On Local Government Debt Auditing Based On Risk Resolution

Local government debt plays an extremely important role in supporting regional infrastructure construction,protecting the ecological environment,promoting regional economic development improving people's livelihood,and coping with financial crisis.At the same time,because of the inevitability of local government debt,it has become an important issue that cannot be ignored in China's economic development.It has been highly valued by the government and has received extensive attention from all walks of life.However,with the continuous expansion of government debt,the problems and risks in the management of local government debt are becoming more and more significant.Therefore,an authoritative government auditing department should make full use of the status of detachment and excellent professional capabilities,stand at the height of safeguarding national economic security,and adopt appropriate and diversified methods and methods to increase the auditing of local government debts and reveal The problems in debt management play the role of government auditing,and put forward targeted auditing recommendations to minimize the risk of local government debt.However,with the development of society,the form of local government debt borrowing is diversified and complicated,which brings certain challenges to the audit work.Existing debt audits still have problems such as uneven audit levels in various regions,and the content and methods of auditing are worthy of our attention.This thesis mainly uses normative research,literature research,case studies and other methods.Firstly,the qualitative and analytical methods are used to study the relevant theoretical and theoretical basis of this paper.The connotation and characteristics of local government debt are defined;the connotation and classification of local government debt risk;the connotation and characteristics of local government debt audit:The corresponding public product theory,fiscal decentralization theory,and the connotation of the theory of entrusted economic responsibility.Secondly,the paper analyzes the local government debt audit,and analyzes the auditing motivation of local government debt in China,the positive effects,feasibility and auditing factors in risk mitigation.Then,using the case analysis method,through the research and analysis of the debt audit case of H province,it finds the problems in the debt audit.Through the understanding of the status quo and debt profile of local government debt audit in H province,this paper summarizes the problems that restrict the function of local government debt audit in H province,analyzes the cause of the problem,and proposes targeted solutions to the H audit debt audit effective measures.Finally,based on the case revelation of the H province,the five aspects of the local government debt audit in China are proposed to improve the debt audit to form a systematic,scientific and complete audit system,thus strengthening and improving local government.Debt management to further better prevent and resolve local government debt risks.