Problems and Suggestions of Special Debt Audit

Abstract

Since China officially implemented the local government special bond policy in 2015, the amount of bonds has been increasing, and now it has become one of the important channels for local governments to obtain financing. Audit has the functions of economic supervision and economic evaluation, so it is possible to standardize and make it scientific by auditing special bonds. What kind of problems may exist in the special debt audit? Based on expounding the concept and nature of the special debt audit, this paper analyzes its existing problems and puts forward corresponding improvement measures.