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随着我国经济发展,地方债务在促进地方经济发展的同时,也给人们带来了困扰。虽然目前我国地方债务在控制范围内,但是总体状况不太乐观,出现了一系列问题,例如债务资金来源渠道多,筹资渠道不够规范;缺少融资约束机制,管理混乱;使用效率低下;资金被挪用、私吞、使用不符合规定用途;偿还困难等。对此,理论界认为,有必要对其进行债务审计。笔者认为,提高债务资金使用效率是保证债务资金得以偿还的条件之一。因此,文中针对我国2013年全国地方性政府债务审计结果,尝试性地提出一套评价我国地方债务使用效率的审计评价指标体系,以期为提高地方债务使用效率有所帮助。
With the economic development in our country, local debts have also plagued the people while promoting the development of the local economy. Although local debts are under our control, the overall situation is not optimistic. A series of problems have emerged. For example, there are many sources of debt funds, inadequate financing channels, lack of financing constraints, chaos in management, inefficient use of funds, misappropriation of funds , Misappropriation, use is not in conformity with the intended use; repayment difficulties. In this regard, theorists believe it is necessary to conduct debt audits. The author believes that improving the efficiency of the use of debt funds is one of the conditions to ensure the repayment of debt funds. Therefore, aiming at our national 2013 local government debt audit results in our country, this paper tentatively proposes a set of audit evaluation index system to evaluate the efficiency of local debt use in our country, which is helpful to improve the efficiency of local debt.