会计学院知识库

随着社会和经济的不断发展，人们对美好生活的需求也在不断增长，为了提升公众满意度，树立良好的公信力，各级政府需要投入更多财力以加强基础设施建设，发行地方政府债券是最好的融资方式，地方政府性债务的数量与规模也就由此攀升。通过官方公布的数据资料可知，截至2022年底，我国政府债务余额合计超60万亿元，可见，我国债务数额巨大，且增长速度未曾停歇，大额债务也就意味着大量风险，若国家不加以干预，带来的后顾之患可谓无穷。然而，事实上，中央虽多次提出防范化解重大金融风险的要求，但由于审计人员等要素的求过于供，债务审计工作开展不畅，债务问题尚未能得到根源性解决，加强审计工作可以帮助增加地方政府性债务的公开性，防范化解债务风险。因此，本文选择从Z省地方政府性债务审计实例出发，构建协同治理审计模式，以期对债务审计问题的治理提供较有建设性的意见，为债务审计工作的推展提供有价值的指导，对提高政府威望，助推Z省经济发展尽绵薄之力。

本文着眼于Z省地方政府性债务审计及其现状，以期对完善Z省地方政府性债务管理提供有益建议。具体来讲，本文首先对所运用的理论依据进行剖析和研究；其次，采取熵值法分析Z省地方政府性债务规模及风险特征，选取Z省2018年县区级的数据研究地方政府性债务风险的格局，分等级运用地理信息系统工具进行可视化分析并对审计结果公告披露的信息展开探讨，之后阐明构建Z省协同治理审计模式的三大原则以及三个主要内容；最后，经过以上分析，设计出Z省地方政府性债务协同治理审计模式实现的配套措施。

With the continuous development of society and economy, people's demand for a better life is also growing, in order to improve public satisfaction and establish good credibility, governments at all levels need to invest more financial resources to strengthen infrastructure construction, the issuance of local government bonds is the best way to finance, and the amount and scale of local government debt have also increased. Through the official data, it can be seen that by the end of 2022, the total debt balance of the Chinese government exceeded 60 trillion yuan, which shows that China's debt is huge, and the growth rate has not stopped, and large debt means a lot of risks, if the state does not intervene, the future troubles can be described as endless. However, in fact, although the central government has repeatedly put forward the requirements for preventing and resolving major financial risks, due to the excessive supply of auditors and other factors, the debt audit work has not been carried out smoothly, and the debt problem has not been solved at the root cause. Therefore, this paper chooses to start from the example of local government debt audit in Z Province to construct a collaborative governance audit model, in order to provide more constructive suggestions on the governance of debt audit issues, provide valuable guidance for the development of debt audit work, and make a modest contribution to improving the prestige of the government and promoting the economic development of Z Province.

This paper focuses on the audit of local government debt in Province Z and its current situation in order to present useful proposals for improving the debt management of local governments in Province Z. In particular, this work first analyses and explores the theoretical framework used; Second, the entropy method was used to analyze the extent and risk profile of local government debt in Province Z，the data of county and district level in Province Z in 2018 were selected to study the pattern of local government debt risk, and the GIS tools were used to visually analyze and discuss the information disclosed in the announcement of audit results, and then the three principles and three main contents of constructing the collaborative governance audit model of Province Z were clarified. Finally, after the above analysis, the supporting measures for the realization of the collaborative governance audit mode of local government debt in Z Province are designed.