会计学院知识库

地方政府专项债券，是当下地方政府所面临的重大风险之一，也一直以来都是学术界备受关注的一个问题。2021年4月，国务院印发了《关于进一步深化预算管理制度改革的意见》(以下简称《意见》），其中特别指出，要深化对地方政府专项债券的审计监督问责，将举债终身问责制落到实处，保障地方政府债务平稳运行。作为国家治理不可或缺的部分，国家审计应当充分发挥其处于国家监督体系中的重大作用，协同各方监督力量，构建地方债务审计治理机制，化解地方债务风险。从实践来看，专项债券审计主要以地方整体债务作为审计对象开展工作，而政府投资项目审计则在项目事后进行相关审计，两者在资金来源上存在一定区别，但专项债券资金最终又落脚于项目，因此其审计方法、内容存在一定关联性，可以进行一定借鉴。除此以外，关于我国地方政府专项债券项目审计工作还存在诸多问题，例如：债项分离、资金使用混乱、各阶段缺少联合审计、专项债券的事前审计工作主体单一，缺乏独立性。在此大背景下，2021年6月，《地方政府专项债券项目资金绩效管理办法》颁布，强调要对“专项债券项目资金绩效实行全生命周期管理”，这就要求审计工作也必须进行相应调整，在必要情况下对专项债券全生命周期各阶段开展全面审计。

基于以上，本文在对专项债券项目相关的经济产出、财务成本、社会效益、环境生态效益、风险评估与控制等内容进行充分了解与深度挖掘的基础上，运用了全生命周期理论、可持续发展理论，对专项债券项目绩效审计评价指标体系进行了较深入的研究，明确了专项债券全生命周期阶段的36个绩效审计评价重点，并以D市重大水利建设专项债券为例构建了评价指标，并运用了层次分析法和模糊综合评价法，验证了其在D市重大水利建设专项债券中的科学性、适用性、有效性，进而对D市重大水利建设专项债券项目进行了事前绩效审计评价，得出的评价结果为“优秀”。但同时也发现，该项目的预期目标不够明确，且该项目的风险控制仍存在较多问题，并据此提出了较全面的优化建议，一方面可以避免D市重大水利建设专项债券发生债券危机，另一方面可以保障D市经济稳步向前、可持续发展。

Local government special bond is one of the major risks faced by local governments at present, and has always been a subject of great concern in academic circles. In April 2021, The State Council issued the Opinions on Further Deepening the Reform of the Budget Management System (hereinafter referred to as the Opinions), which specifically pointed out that it was necessary to deepen the audit supervision and accountability of local government special bonds, implement the lifelong accountability system for local government debt, and ensure the smooth operation of local government debt. As an indispensable part of national governance, national audit should give full play to its important role in the national supervision system, coordinate supervision forces of all parties, build governance mechanism of local debt audit, and resolve local debt risks. From the practice, the special bond audit mainly work place overall debt as audit object, while the government investment project audit in projects related to auditing afterwards, both on the sources of funding, there is a difference between but special bond funds ultimately rests on project, have a certain relevance, therefore its audit method, the content can be a certain reference. In addition, there are still many problems in the audit of local government special bond projects, such as: debt separation, fund use disorder, lack of joint audit in each stage, the audit of special bond prior to the single subject, lack of independence. In this context, in June 2021, the local government bonds project fund performance management method ", emphasize on "special bond shall manage the full life cycle project funds performance", which requires the audit work must also adjust, if necessary the stages for the whole life cycle of the special bond to carry out the comprehensive audit.

Based on the above, this article on the special bond projects related to economic output, the financial cost, social, environmental and ecological benefits, risk assessment and control on content, on the basis of fully understanding and depth of excavation, the whole life cycle theory, sustainable development theory, the special bond project evaluation index system of performance audit conducted in-depth research, 36 key points of performance audit evaluation in the whole life cycle stage of special bonds are defined, and the evaluation indicators are constructed by taking D City's major water conservancy construction special bonds as an example, and the scientific nature, applicability and effectiveness are verified by using analytic hierarchy process and fuzzy comprehensive evaluation method in D City's major water conservancy construction special bonds. Furthermore, the paper conducts a pre-performance audit evaluation of D city's major water conservancy construction special bond project, and the evaluation result is "excellent". However, at the same time, it is also found that the expected goal of the project is not clear enough, and there are still many problems in the risk control of the project. Therefore, comprehensive optimization suggestions are put forward accordingly. On the one hand, the bond crisis of major water conservancy special bonds of D City can be avoided, and on the other hand, the economy of D City can be guaranteed to move forward steadily and develop sustainedly.