摘要
从不同的视角考察,维护国家经济安全和财政审计均是政府审计的永恒主题。在积极财政政策的背景下,受地方政府举债软约束与经济发展硬要求的影响,在今后一段时期内,财政审计应当重点关注以政府性负债为主要表现形式的财政风险问题。本研究以科学的审计理念为指导,以保障财政安全、促进加强政府债务管理为目标,在深入阐述财政风险内涵的基础上,分析了财政风险的四种表现形式,从现有体制、制度的角度探讨了财政风险的形成机制,提出了防范与化解财政风险的五项审计对策。
Safeguarding national economic security and public finance audit is the eternal theme of government audit if we study from different angles. In the background of proactive fiscal policy, the local governments face two different situations, one is soft constraint getting more loans from financial entity, the other is obligatory requirements for economic development. For a long period of time in the future, public finance audit should focus on the fiscal risks which have the government debt as its main forms. Guided by the scientific audit concept, this paper sets the objectives of protecting the fiscal safety and promoting strengthening the government debt management. On the basis of an analysis of the connotation of fiscal risks, the study analyzes the four forms of fiscal risks, and discusses the forming mechanism from the perspective of system and management. In the end, the paper put forward five audit strategies to guard against and defuse fiscal risks.
出处
《审计研究》
CSSCI
北大核心
2009年第5期15-19,共5页
Auditing Research
关键词
财政风险
财政安全
财政审计
政府债务
fiscal risks, fiscal safety, public finance audit, government debt
