{"id":"https://openalex.org/W3014452502","doi":null,"title":"The Audit Research of Local Government Debt Replacement","display_name":"The Audit Research of Local Government Debt Replacement","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3014452502","mag":"3014452502"},"language":"en","primary_location":{"id":"mag:3014452502","doi":null,"is_oa":false,"landing_page_url":"https://www.hilarispublisher.com/open-access/The Audit Research of Local Government Debt Replacement.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764456003","display_name":"International Journal of Economics & Management Sciences","issn_l":"2162-6359","issn":["2162-6359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320466","host_organization_name":"OMICS Publishing Group","host_organization_lineage":["https://openalex.org/P4310320466"],"host_organization_lineage_names":["OMICS Publishing Group"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics & Management Sciences","raw_type":null},"parent_works":[],"lineage":["https://openalex.org/W3014452502"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086514940","display_name":"Sheng Ge","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sheng Ge","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063079708","display_name":"Hua Liu","orcid":"https://orcid.org/0000-0001-5442-1431","observed_orcids":["https://orcid.org/0000-0001-5442-1431"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hua Liu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5442-1431","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5052530596","display_name":"Xuejie Ha","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Xuejie Ha","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"9","issue":"3","first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5497999787330627,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5497999787330627,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.421099990606308,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/local-government-debt","display_name":"local government debt","score":0.8960000276565552},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.3240000009536743},{"id":"https://openalex.org/keywords/fiscal-risk","display_name":"fiscal risk","score":0.7350000143051147},{"id":"https://openalex.org/keywords/evolutionary-game-theory","display_name":"evolutionary game theory","score":0.824999988079071},{"id":"https://openalex.org/keywords/commercial-banks","display_name":"commercial banks","score":0.8029999732971191},{"id":"https://openalex.org/keywords/debt-management","display_name":"debt management","score":0.5709999799728394},{"id":"https://openalex.org/keywords/audit-governance","display_name":"audit governance","score":0.675000011920929},{"id":"https://openalex.org/keywords/information-transparency","display_name":"information transparency","score":0.8059999942779541},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.5870000123977661},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.6259999871253967}],"concepts":[{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.5791451930999756},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.5773054957389832},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5211451053619385},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.5102479457855225},{"id":"https://openalex.org/C2778489760","wikidata":"https://www.wikidata.org/wiki/Q12695","display_name":"Government debt","level":3,"score":0.49401193857192993},{"id":"https://openalex.org/C202189257","wikidata":"https://www.wikidata.org/wiki/Q2915683","display_name":"Internal debt","level":3,"score":0.491176575422287},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4843045771121979},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4668805003166199},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.4297123849391937},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.426730751991272},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.30619490146636963},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.16349095106124878},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11649754643440247},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3014452502","doi":null,"is_oa":false,"landing_page_url":"https://www.hilarispublisher.com/open-access/The Audit Research of Local Government Debt Replacement.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764456003","display_name":"International Journal of Economics & Management Sciences","issn_l":"2162-6359","issn":["2162-6359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320466","host_organization_name":"OMICS Publishing Group","host_organization_lineage":["https://openalex.org/P4310320466"],"host_organization_lineage_names":["OMICS Publishing Group"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Economics & Management Sciences","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4406828713","https://openalex.org/W4288045260","https://openalex.org/W2392228512","https://openalex.org/W7204999281","https://openalex.org/W7117680669","https://openalex.org/W2361694570","https://openalex.org/W4412929618","https://openalex.org/W2377916472","https://openalex.org/W4401089246","https://openalex.org/W4241122330"],"abstract_inverted_index":{"The":[0,95],"successful":[1],"implementation":[2,42],"of":[3,9,18,31,44,56,67,101,105,135,141,158,178,191],"local":[4,19,25,45,68,90,108],"government":[5,20,26,69,91,109,167],"debt":[6,21,27,46,70,92,179,192],"replacement":[7,28],"is":[8,75,128,147],"great":[10],"significance":[11],"and":[12,54,110,154,169,202],"the":[13,16,41,52,65,78,89,98,102,107,111,120,124,132,142,151,156,164,175,186],"solution":[14],"to":[15,87,130,172,174],"problem":[17],"in":[22],"China.":[23],"However,":[24],"poses":[29],"characteristics":[30],"fiscal":[32],"risks":[33,36],"financially.":[34],"These":[35],"will":[37,49],"not":[38],"only":[39],"affect":[40],"effect":[43],"replacement,":[47,71],"but":[48],"further":[50],"influence":[51],"security":[53],"stability":[55,100],"our":[57],"financial":[58],"system.":[59],"In":[60],"this":[61,182],"paper,":[62],"based":[63],"on":[64],"risk":[66,159,194],"evolutionary":[72,84,143],"game":[73,85,144],"theory":[74],"used":[76,129],"as":[77,138],"analysis":[79],"tool":[80],"together":[81],"with":[82],"an":[83],"model":[86],"build":[88],"management":[93,160],"audit.":[94],"paper":[96,183],"analyzes":[97],"evolution":[99],"main":[103],"strategies":[104,137],"both":[106],"commercial":[112,170],"banks.":[113],"Through":[114],"a":[115,139],"scene-response":[116],"concept":[117],"derived":[118],"from":[119,195],"computational":[121,125],"experiment":[122,126],"method,":[123],"method":[127],"simulate":[131],"initial":[133],"probability":[134],"different":[136],"result":[140],"model.":[145],"It":[146],"found":[148],"that":[149],"improving":[150,155],"auditing":[152],"mechanism":[153],"effects":[157],"can":[161],"greatly":[162],"shorten":[163],"time":[165],"for":[166],"departments":[168],"banks":[171],"change":[173],"positive":[176],"strategy":[177],"replacement.":[180],"Finally,":[181],"puts":[184],"forward":[185],"audit":[187],"governance":[188],"policy":[189],"combination":[190],"exchange":[193],"three":[196],"aspects:":[197],"supervision":[198],"responsibility,":[199],"evaluation":[200],"efficiency":[201],"information":[203],"transparency.":[204]},"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2020-04-10T00:00:00"}
