Author(s)

Xuefeng Li

Corresponding Author

Xuefeng Li

Abstract

In China, after a short period of contraction, the increasing downward economic pressure makes the scale of local government debt increase, and the hidden risk of debt is enhanced. The participation of government audit in local government debt management has the advantages of independence, professionalism and authority. With the method of research and theoretical analysis, the paper analyzes the present situation of the audit of local government debt in China, and studies the problems existing in the audit of local government debt and the ways to solve it.

Keywords

Government audit, local government debt, debt risk management