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地方政府性债务的类型、现状及管理对策探析
引用本文:郑野岩.地方政府性债务的类型、现状及管理对策探析[J].鸡西大学学报,2011,11(9):66-67.
作者姓名:郑野岩
作者单位:鸡西市审计局,158100
摘    要:通过审计理论和实践全面分析地方政府性债务的类型、管理现状、成因、发挥的积极的效应及存在的潜在风险,从完善政策、健全制度、改革体制机制等方面提出加强和改进地方政府性债务监督管理的对策建议。

关 键 词:地方  政府性  债务  类型  状况  对策

On Types of Local Government Debts and Management Policy
Zheng Yeyan.On Types of Local Government Debts and Management Policy[J].JOurnal of Jixi University:comprehensive Edition,2011,11(9):66-67.
Authors:Zheng Yeyan
Institution:Zheng Yeyan
Abstract:The paper tries to analyze the types of debts made by the local government,the management and the potential risks through the auditing theory and auditing practice.It also put forward some suggestions to strengthen supervision and management for the local government debts from the aspects of reforming the debts management system,improving the management policy and government regulations.
Keywords:locality  governmental  debts  type  situation  countermeasures  
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