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本文在对高额的地方性政府债务形成原因进行分析后,从强化政府审计职能的角度有针对性的提出建议,认为应通过事前审计介入,对地方政府举债、用债予以严格的监督,充分发挥政府审计的免疫功能。
After analyzing the causes of the high local government debts, this paper puts forward some suggestions from the perspective of strengthening the government audit function. It thinks that it is necessary to intervene in advance auditing, to strictly supervise the local governments for debt and debt, Play the government audit of immune function.