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ii implementation of the government-related de.DOCX 13页

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Overview of the Audit of China’s Government-related Debt in 2013By Mr. Lei Da, Director of Department of Public Finance Audit, National Audit Office of the People’s Republic of China23 October, 2014 Seoul, Republic of KoreaI. IntroductionGovernment debt is a common phenomenon in modern market economies. Moderate government borrowing has a positive role in speeding up infrastructure construction, smoothing fluctuations in economic cycles, and promoting economic and social development. However, excessive government debt may adversely affect the economy, and carry potential fiscal and financial risks. Taking safeguarding national economic security as one of its most important roles, the National Audit Office of China (CNAO) has been continuously strengthening its efforts in disclosing the potential risks in economic operation, so as to perform the role of “guardian” in economic development. In 2010, CNAO carried out an audit of the debt in 70 local governments. In 2011, we completed an audit of the local government-related debt nationwide. In 2012, debt in 36 local governments was audited. From August to September 2013, under the deployment of the State Council, the Chinese cabinet, CNAO again organized a comprehensive audit of the government-related debt nationwide. The audit results was announced to the public, and attracted great attention of the Chinese society as well as the world. Here I would like to take this opportunity to give you an overview of CNAO’s audit of the government-related debt in 2013, and share with you China’s practice and experience in auditing government-related debt.II. Implementation of the Government-related Debt Audit1. Clear audit objectivesIn this audit, we set the objectives of “detailing amount, reflecting situation, disclosing problems, making recommendations and promoting reforms”.2. Rational classification of local government-related debtAccording to China’s Budget Law (before amended in 2014) and Guaranty Law, local governments are


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