摘  要：2009年年底，希臘主權債務危機的爆發向世人警示金融危機的陰霾并未散去，新的問題已接踵而至。在此次危機中，各國的經濟、政治等各個領域暴露出來的問題再次被提上議程。其中政府審計逐漸成為各國政府和學術界高度關注的熱點。研究現階段政府審計存在的問題，將是實現我國經濟良性健康發展的必經之路。本文在當前歐洲主權債務危機的背景下，對我國政府審計的相關領域進行研究分析，包括探討政府審計的模式、定位新時期下的政府職能，結合現狀揭示我國政府審計所存在的一系列問題，并據此提出一些相應的解決對策，如完善政府審計的相關法律及預算制度，切實提高政府審計工作的獨立性，加強審計隊伍的現代化建設等。完善政府審計對國家的可持續發展和國家經濟安全必將起到至關重要的作用。

關鍵詞：歐債危機；政府審計；問題；對策

Abstract: In the end of 2009, the Greek sovereign debt crisis showed that the haze of the world financial crisis erupted has not fully lift, new problems will appear. In this crisis, a lot of the state's economic, political and other problems were put on the agenda again. The problems of government auditing all over the world should be focused. The studying of the government auditing link problems will realize our country's economy’s healthy development and this measure can be of great importance. This paper study and analysis the government auditing under the background of the current European sovereign debt crisis, including exploring mode of the government auditing, positioning function of government in the new period, combining with the current to find out a range of issues, then find out the reasons of the problems above and brings forward some corresponding countermeasures. Such as perfecting the government's laws and budget system, improving the independence of the government auditing, strengthening the modernization construction of audit team and so on. The improvement of the government auditing surely will inject strong power to the country's sustainable development and national economic security.

Key words: The debt crisis; The government auditing; Problem; Solution