Local Government Debt Audit Normalized Mechanism Research

In recent years, as China’s local government debt increased year by year, especially the spread of the global financial crisis in 2008, our country government debt scale how much, if there is a risk, whether debt management norms, is becoming a hot spot of people more and more attention, especially the party’s 18, 18 third national macroeconomic regulation and control policy, the fourth plenary session of the important decision-making basis. Since 2011, according to the instructions of the state council, the national audit office strengthen the audit of the local government debt in the country, has carried out three consecutive national special audit, corrects some of the problems exist in the process of local government debt management, to promote the safety and risk prevention and control and standardization of local government debt play a bigger role. But "large troop formation", "sports type" national assault audit is not based on normalized audit mechanism, influence the audit office and local audit institutions at various levels of both the work plan and long-term planning, audit implementation and audit management way also has some disadvantages.In view of this, this article audit normalized mechanism proposed local government debt. This paper mainly through case law, such as literature analysis, first introduced the local government debt audit normalized mechanism theoretical basis and practical requirements, and then lead to local government debt audit the connotation and constituent elements of normalized mechanism, and then in the core section of the full text put forward the mechanism of local government debt audit normalized build path, respectively from the system construction, organization guarantee, governance approach and mode selection four aspects proposed government debt normalized audit mechanism countermeasures and Suggestions.This article argues that the audit should strengthen local government debt, but by irregular audit is difficult to form dr.kissinger institutionalized management mode, make it improve outcomes and the CPC central committee and the state council for decision basis to provide accurate and timely. From top to bottom should update model, a systematic and institutionalized to form a pattern of a chess game audit, to establish a national audit normalized mechanism, in order to ensure that local government debt audit standard, comprehensive and leave no dead Angle, realize the goal of audit in the monitoring, early warning, service, scientific decision-making consultation for the party and the country.