改革企业债制度,创新企业债品种,以更好地发挥债券融资对调结构、转方式的引领作用2013年12月30日,国家审计署发布《全国政府性债务审计结果》,对中央、省、市、县、乡政府性债务情况进行了全面审计。国家审计署上次发布审计报告是2011年,当时仅审计了省、市及县级地方政府财政状况。因此,此次审计结果 On December 30, 2013, the National Audit Office issued the “National Audit Result of Government Debts”, and issued a report on the audit work of the central government, the province, the government and the central government on the reform of the corporate bond system and innovative types of corporate bonds to better leverage the bond financing structure. The municipal, county and township government debts were fully audited. The National Audit Office last issued an audit report in 2011, when it audited only the financial status of local governments at the provincial, municipal and county levels. Therefore, the audit results