【作者】 杨丽娟；

【导师】 赵爱玲；

【作者基本信息】 西北师范大学 ， 财政学， 2013， 硕士

【摘要】 地方政府债务是地方政府按照合同的约定以债务人的身份，向债权人承担的资金偿付义务，也是地方政府依照法定程序、政策等必须或者可能在未来付给公众的款项。地方政府债务是财政收入的重要组成部分，在改善城市基础设施、维护社会稳定、促进农业和农村经济的发展、拉动地区经济增长等方面起到了重要的促进作用。管好用好地方政府债务，对于稳固政权基础，公平财政分配，维护财经秩序，提高地方政府债务管理的财政效率具有十分重要的意义。地方政府债务审计是由国家审计机关及其工作人员对各级地方政府债务的管理和使用等相关经济活动的资料进行审查并评价其真实性、合法性、合理性和准确性，同时向授权者提交审计报告的一种经济管理监督手段。绩效审计由于侧重于评价资金活动的经济性、效率性和效果性，从而成为衡量政府审计是否具有活力的标准之一。地方政府债务的绩效审计侧重于检查和评价地方政府管理和使用债务资金的有效性，其评价的范围包括决策依据、举债过程、借入资金的使用和债务的偿还能力，将债务的借、管、用、还四个环节全部置于审计监督之下，确保对地方政府债务的有效控制。但是目前国内对于绩效审计研究没有形成基本的理论框架。本文梳理了地方政府债务绩效审计相关理论；从债务的借、管、用、还四个环节论述了绩效审计在地方政府债务管理中的作用；从地方政府债务投入产生的经济效益、社会效益和生态效益三个层面设计了12个指标，构建了一套地方政府债务绩效考核指标体系；从地方政府债务绩效内涵和地方政府债务投入过程两个维度对指标体系进行了验证；利用因子分析和主成分分析后的得分与相应权重构建地方政府债务绩效评价模型并对M省10个市进行了实证分析，最终得出各市的综合绩效得分。对地方政府债务进行绩效评价有助于提高政府对债务资金的监管水平以及债务管理的财政效率。开展地方政府债务绩效审计应树立地方政府债务绩效审计的独立性和权威性，建立地方政府债务资金投入运营公告机制，加强信息化建设，全面提高审计人员素质。更多还原

【Abstract】 Local government debt is the local government’s liabilities to creditors of the capital.In the contract, as to the debtor,the local government is in accordance with the provisions and with legal procedures and policies. By the national audit authority or its staff at all levels of local government,local government debt audit is an economic management oversight of managing the debt and using the data to review and evaluate the economical activities of debts related to its authenticity, legality, rationality and accuracy and finally submitting audit report to the guarantee. Performance audit focus on the evaluation of fund activity in the economy, efficiency and effectiveness, so it becomes one of the standard measures of national government audit dynamic.Local government debt is an important part of the government revenue, it plays an important role in improving urban infrastructure, stable social stability, promoting the development of agriculture and rural economy and in driving regional economic growth. Using the local government debt in a right way is of great significance for a solid foundation, fair financial allocation, maintain financial order and the high financial efficiency.Performance audit of local government debt focus on the inspection and evaluation of the effectiveness of the management and use of local government debt. its evaluation scope including decision-making, borrowing process, the using of borrowed funds and ability to repay debt. It put the lending, managing, using and repaying all four segments under audit supervision, to ensure the effective control of local government debt. However, domestic research on performance audit has not form a basic theoretical framework. This paper combed the debt of local government performance audit related theory; discussed the role of performance audit in local government debt management form decision-making, borrowing process, the using of borrowed funds and ability to repay debt; designed12indicators to build a local government debt performance evaluation index system; Used the score of factor analysis and principal component analysis with the corresponding weight to build a model of performance evaluation of local government debt,10cities of M province has carried on the empirical analysis, finally come to comprehensive performance scores of the10cities. The performance evaluation of local government debt is useful to improve the level of the government’s regulation of debt capital and the financial efficiency of debt management. Performance audit of local government debt should establish the independence and authority, should establish local government debt funding announcement of operating mechanism, should strengthen information construction and improve the quality of audit officers.更多还原