政府的外债预算管理改革和外资审计的深化问题是目前我国政府外债管理中,两项非常重要的内容。因此,在实际的工作中必须要加以重视。本文首先对政府外债的相关概念进行辨析,同时指出政府在外债管理中存在的问题,最后提出政府外债预算管理改革与外资审计深化问题的解决措施。 The reform of the government’s foreign debt budget management and the deepening of the foreign-funded auditing are two very important contents in our government’s foreign debt management. Therefore, in actual work must be given attention. At first, the author points out the problems existing in the government’s foreign debt management. Finally, it puts forward the measures to solve the reform of government’s external debt budget management and deepen the auditing of foreign capital.