摘要
地方政府债务问题已引起广泛关注,审计机关监督力度不断加大,审计在地方政府债务治理中的作用逐步从单一的查错纠弊向建设性和预警等作用并重转变。以"审计免疫系统"理论为基础,以审计预警功能为研究视角,重点探讨审计预警指标体系、指标风险区间设定以及审计预警指标风险测算模型与评价。
Local government debt has caused extensive concern. As a result, audit institutions constantly enhance supervision on it. In the local government debt management, the role of auditing is gradually from sole checking to warning. This article focuses on the audit warning function for the research angle, and mainly discusses the audit warning index system, index risk interval setting and risk warning index calculation model and evaluation.
出处
《江苏经贸职业技术学院学报》
2011年第6期11-15,共5页
Journal of Jiangsu Institute of Commerce
关键词
债务风险
审计预警
指标体系
风险测算模型
debt risk
audit warning
index system
risk warning index calculation model
