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近年我国十分重视对政府性债务的审计和监管,审计署先后开展多次政府债审计,国务院和财政部亦多次发文规范政府债务管理。但不可否认,我国政府性债务审计监管中仍存在一些症结。本文从中西比较出发,力求为政府性债务的审计和监管寻求新的发展路径。
In recent years, China attaches great importance to the audit and supervision of government debts. The Audit Commission has conducted many audits of government debts successively. The State Council and the Ministry of Finance have also issued documents on a number of occasions to regulate government debt management. However, it is undeniable that there are still some cruxes in the supervision of government debt auditing in our country. Based on the comparison between China and the West, this paper tries to find a new way for the audit and supervision of government debt.