摘  要：2009年年底，希腊主权债务危机的爆发向世人警示金融危机的阴霾并未散去，新的问题已接踵而至。在此次危机中，各国的经济、政治等各个领域暴露出来的问题再次被提上议程。其中政府审计逐渐成为各国政府和学术界高度关注的热点。研究现阶段政府审计存在的问题，将是实现我国经济良性健康发展的必经之路。本文在当前欧洲主权债务危机的背景下，对我国政府审计的相关领域进行研究分析，包括探讨政府审计的模式、定位新时期下的政府职能，结合现状揭示我国政府审计所存在的一系列问题，并据此提出一些相应的解决对策，如完善政府审计的相关法律及预算制度，切实提高政府审计工作的独立性，加强审计队伍的现代化建设等。完善政府审计对国家的可持续发展和国家经济安全必将起到至关重要的作用。

关键词：欧债危机；政府审计；问题；对策

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