The Study On The Auditing Pattern Of Chinese Local Government Debt

China’s local government debt problem origins from the fund gap between the local governments’demand from economic development and improving people’s living standard and the budget.It results local goverments to raise funds from new sources,for example local finance platforms. These sources are not allowed by law.The mode continues nearly three decades, and bring about the status quo that the local government debt has a huge amount and its sources are various. It is undeniable that local government debt plays an important role in local economic development and social progress. At the same time, the local government debt also has the scale risk, structural risk, repayment risk.As it mean to all,these risk can initiate terrible debt crisises.It is a pity that China has not pay attention to the problem of local government debt, which makes audit is unable to play its functions in the development of national economy. Thus, how to consummate the audit theory of local government debt has the special significance. What’s more,for a long time,the study of government debt focus on its amount and structure.It ignores the importance of construct the model of audit.So the study of audit model has the special significance.This paper is based on this logic, and relys on the current pattern of large audit and large data environment, trying to build a perfect local government debt auditing pattern to make the audit to play its role in economic development and social stability more effectively.This paper discuss the audit objectives,audit subject,audit object,audit focus,audit function,audit index,model principle and policy recommendation.By the time, it also can fill the theory blank in this regard.