Study On Audit Of Z City Municipal Government Debt

In recent years,the scale of local government debt has grown rapidly.The types of local government debt are diverse and complex.Based on this,this article takes the place of Z city government debt audit as a starting point,the first type,the definition of local government debt,debt risk source,control,the importance of local government debt audit,evaluation indexes,the improvement of the audit mode of research results at home and abroad,by means of literature research,case analysis and field investigation of Z city government debt audit carried on the thorough analysis of the situation.Starting from the 2014 debt audit report of Z city,this paper introduces the current situation of debt audit of Z municipal government from the following aspects: implementation background,audit objective,audit scope,audit content and audit conclusion of debt audit.Then it analyzes the problems and causes existing in the debt audit of Z municipal government from three aspects: debt audit system,debt audit process and debt audit results.On this basis,comprehensive induction method,combined with what they have learned economics,audit and management of related knowledge and theory of Z city government debt audit work put forward Suggestions for improvement,improvement suggestion mainly includes two aspects,one is perfecting the Z municipal government debt audit mode,2 it is to improve the Z city government debt audit policy Suggestions.The improvement of Z municipal government debt audit mode is mainly carried out from three aspects: 1.Improve Z municipal government debt tracking audit;2.Improve the debt risk assessment in Z municipal government's debt audit;3.Improve the efficiency evaluation of Z municipal government's debt audit.And the policy suggestions to perfect the Z city government debt audit mainly from promote the realization of the normalization of Z city government debt audit,strengthening the combination of debt audit and other audit,pushing forward the innovation of audit,strengthen the audit and promote Z city government debt audit information management system,perfect the Z city government debt debt risk management system to improve the audit system and the environment.Finally,this paper shows that the overall debt risk of Z municipal government is controllable,but Z city does not fully enjoy the benefits of debt to economic development,and at the same time,it should be alert to the potential risks caused by rapid growth of new debt.Although Z city has made some efforts to improve the debt audit,there is still much room for improvement in the audit level.