牛牛游戏厅安卓,{原始关键词}

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          • 当前位置: 代写一篇论文多少钱 > 会计论文 > 地方政府融资平台企业资金管理现状与优化建议

            地方政府融资平台企业资金管理现状与优化建议

            时间:2019-01-18 10:30作者:李军霞
            本文导读:这是一篇关于地方政府融资平台企业资金管理现状与优化建议的文章,在地方政府融资平台转型过程中应该对资金管理给予高度重视,确保其在转型过程中不出现信用风险,让其发展越来越好,从而按照国务院的要求在新时代的发展中顺利转型成功。

              摘    要:牛牛游戏厅安卓,{原始关键词} 党的十九大报告中把“防范化解重大风险”确定为三大攻坚战之首,而防范化解重大风险中防范化解地方政府债务风险又是重中之重,地方债务的形成又主要来源于地方融资平台公司,因此地方融资平台转型为“自主经营、自负盈亏、自担风险、自我发展”的市场化运营的国有企业势在必行。文章阐述了目前地方政府融资平台公司转型过程中资金管理的重要性,分析资金管理中存在的问题并提出了对策建议,以防范地方政府融资平台公司在转型过程中出现财务风险和信用风险。

              关键词: 地方政府融资平台; 资金管理; 问题; 对策;

              1、 研究背景

            牛牛游戏厅安卓,{原始关键词}   20SHIJI90NIANDAIQI,JIYUCHENGSHIJICHUSHESHIJIANSHEDEXUYAO,YIJIFENSHUIZHIDENGYIXILIECAIZHENGZHIDUDETUIXING,DIFANGZHENGFUTOURONGZIPINGTAIGONGSIYINGYUNERSHENG,CONG1997—2003NIAN,YINGUOJIAKAIFAYINXINGHEQITAGUOYOUYINXINGDE“DAKUNDAIKUAN”CUISHENGLEYIDAPISHENGSHIJIDIFANGZHENGFURONGZIGONGSI,DIFANGZHENGFURONGZIPINGTAIGONGSIJINRUKUAISUFAZHANJIEDUAN,2003—2009NIANDIFANGZHENGFURONGZIPINGTAIGONGSIJINRUPINGWENFAZHANQI,ZHIDAO2010NIAN,YOUYUDIFANGZHENGFURONGZIPINGTAIGONGSIJUZHAIGUIMOXUNSUPENGZHANG,YUNZUOBUGOUGUIFAN,CHANGZHAIFENGXIANRIYIJIADA,2010NIANGUOWUYUANBANBULE《GUOWUYUANGUANYUJIAQIANGDIFANGZHENGFURONGZIPINGTAIGONGSIGUANLIYOUGUANWENTIDETONGZHI》GUOFA[2010]19HAOWEN,DUIRONGZIPINGTAIJINXINGQINGLIGUIFAN。2014NIANGUOWUYUANBANBULE《GUOWUYUANGUANYUJIAQIANGDIFANGZHENGFUXINGZHAIWUGUANLIDEYIJIAN》[2014]43HAOWEN,JINYIBUYAOQIUBOLIRONGZIPINGTAIGONGSIZHENGFURONGZIZHINENG。2018NIANYOULUXUXIAFALE《ZHONGGONGZHONGYANGGUOWUYUANGUANYUFANGFANHEHUAJIEDIFANGZHENGFUZHAIWUFENGXIANDEYIJIAN》《DIFANGZHENGFUYINXINGZHAIWUWENZEBANFA》。YIXILIEGUOJIAWENJIANDEXIAFADOUSHIYAOQIUDIFANGZHENGFURONGZIPINGTAIGONGSIBOLIZHENGFURONGZIZHINENGJINKUAIZHUANXINGWEI“ZIZHUJINGYING、ZIFUYINGKUI、ZIDANFENGXIAN、ZIWOFAZHAN”DESHICHANGHUAYUNYINGDEGUOYOUQIYE。

              2 、地方政府融资平台公司转型过程中资金管理的重要性

              DIFANGZHENGFURONGZIPINGTAIGONGSI,SHIZHIYOUDIFANGZHENGFUJIQIBUMENHEJIGOUTONGGUOCAIZHENGBOKUANHUOZHURUTUDI、GUQUANDENGZICHANSHELI,CHENGDANZHENGFUTOUZIXIANGMURONGZIGONGNENG,BINGYONGYOUDULIFARENZIGEDEJINGJISHITI。ZIJINGUANLIZHUYAOSHIZHIDUIZIJINLAIYUANHEZIJINSHIYONGJINXINGJIHUA、KONGZHI、JIANDU、KAOHEDENGXIANGGONGZUODEZONGCHENG,SHICAIWUGUANLIDEZHONGYAOZUCHENGBUFEN。SUIHOUGUOJIAWEIFANGFANDIFANGZHENGFUZHAIWUFENGXIANCHUTAILEYIXILIEWENJIAN,DAPOLEYUANYOUDIFANGZHENGFURONGZIPINGTAIGONGSIYOUZHENGFU、CAIZHENGDOUDIDEZIJINGUANLIMOSHI,TONGSHIYAOQIUDIFANGZHENGFURONGZIPINGTAIGONGSIZAIDUIWAIRONGZISHIZHENGFU、CAIZHENGDENGBUMENBUDECHUJURENHEXINGSHIDEDANBAOHECHENGNUOHANDENGLEISIWENJIAN,DIFANGZHENGFURONGZIPINGTAIGONGSIZHINENGTONGGUOSHICHANGHUAFANGSHIQUDEZIJIN。MUQIANDIFANGZHENGFURONGZIPINGTAIGONGSIPUBIANCUNZAIZICHANGUIMODADANZICHANZHILIANGBUGAO,ZICHANKEBIANXIANNENGLICHADEXIANZHUANG,XIANCUNDEZHAIWUYUEDA,BINGQIEDOUYIJINGJINRULEHAIBENFUXIGAOFENGQI,YINCIRUHEJIAQIANGZIJINGUANLI,QUEBAOZIJINBAOCHIYIDINGDELIUDONGXING,BUCHUXIANXINYONGFENGXIANTONGSHITIGAOZIJINXIAOYISHIDIFANGZHENGFURONGZIPINGTAIGONGSIZHUANXINGFAZHANDEGENBENBAOZHANG。

              3、 地方政府融资平台公司资金管理存在的问题

              3.1 、地方政府融资平台公司的资金管理是松散式管理

              地方政府融资平台为了做大资产规模,在成立之初的基本做法是将多家国有企业合并成立一家大的集团管理公司,集团公司级次通常达到三到四级公司,各级子公司独立核算,集团公司对子公司无论是财务还是资金等都是松散式管理,集团公司未发挥其统筹权和全局优势。
             

            地方政府融资平台企业资金管理现状与优化建议
             

              3.2、 不重视整体集团资金预算及统筹管理,管理体系不健全

            牛牛游戏厅安卓,{原始关键词}   ZIJINGUANLISHICAIWUGUANLIDEJICHUGONGZUO,ZIJINYUSUANGUANLIZAIZIJINGUANLIZHONGYOUCHUYUZHONGZHONGZHIZHONGDEDIWEI,DANSHIMUQIANDEDIFANGZHENGFURONGZIPINGTAIGONGSITEBIESHIDISHIYIJIDEGONGSIDOUMEIYOUWANSHANDEZIJINYUSUANGUANLIZHIDU,BUNENGTONGCHOUANPAIZHANG、DUANQIZIJINBILI,JINGCHANGHUICHUXIAN“CHAIDONGQIANGBUXIQIANG”DEQINGKUANG,JIADALEZHENGGEJITUANGONGSIDECAIWUFENGXIANJIXINYONGFENGXIAN。

              3.3、 资金管理手段落后,无法调动各级公司的积极性

              MUQIANDUIZHENGGEJITUANDEZIJINGUANLIMOSHIDADOUHAISHICAIQUZUIJIBENDEANZHAOCAIWUBAOGAOQIMOJIEYUDESHUZI,PINGSHIDETONGJIYESHIYIJUGEJIATIANBAO,YOUJITUANTONGYIHUIZONGHOUSHANGBAOJITUANGUANLICENG,JITUANGONGSIBUNENGSHISHIZHANGWOZHENGGEJITUANDEZIJINZHUANGKUANG,YEWUFAJISHILEJIEDAOGEJIGONGSIDEZIJINLIUXIANG,DUIXIANZHIZIJINWUFAYOUXIAOJISHIDELIYONG,HUITONGSHICHUXIANYOUDEGONGSIZHANGMIANZIJINJIEYUHENDA,ERYOUDEGONGSIHAIZAIJIEZHAIHAIQIANDEQINGKUANG,ZHEIBULIYUJIANGDIZIJINZONGHESHIYONGCHENGBEN,HUIYINGXIANGZHENGGEJITUANDEZIJINSHIYONGXIAOLV。

              3.4、 监管及内部审计不到位

              MUQIANDIFANGZHENGFURONGZIPINGTAIGONGSIDADOUMEIYOUCHENGLIZHUANMENDENEISHENJIGOU,DUIZIJINDESHIYONGHAIZHUYAOSHIYIKAOCAIWUBUMEN,RENWEIYOUCAIWUBUMENSHENHEBAGUANJIUKEYILE,DANZAISHIJIGONGZUOZHONGCAIWUBUMENZHISHIZHUZHONGZIJINDEHESUAN,BUNENGGOUDUIZIJINSHIYONGDESHIQIAN、SHIZHONG、SHIHOUZHENGGEGUOCHENGJINXINGJIANDU,TONGSHIYEQUESHAODUIZIJINSHIYONGXIAOYIDEZHENGTIPINGJIA,RONGYICHUXIANZIJINSHIYONGFENGXIAN,SHENZHIKENENGCHUXIANWEIGUIWEIJIXINGWEI。

              4 、地方政府融资平台公司转型过程资金管理问题的解决对策

              4.1 、通过制度和管理体系进行约束

              DIFANGZHENGFURONGZIPINGTAIGONGSIYAOXIANGCHENGGONGZHUANXINGWEIXIANDAIHUAJITUANHUAGONGSISHOUXIANYINGDANGZHIDINGFUHEJITUANGONGSISHIJIQINGKUANGDEZIJINGUANLIZHIDU,JIANLIWANSHANDEZIJINGUANLITIXI。JITUANGUANLICENGCONGSIXIANGSHANGYAOGAODUZHONGSHIZIJINGUANLI,TONGSHIGEJIZIGONGSIYAOYOUDAJUYISHI,YAOYOUZHENGGEJITUANSHIYIPANQIDEXIANGFA。BIXUYANGEGUIFANKONGZHIGEJIGONGSIYINXINGZHANGHUDEKAILI,YAOTONGGUOZHIDUHEGUANLITIXIYUESHUGEJIGONGSI,ZAIBUGANSHEGEJIGONGSIZHENGCHANGJINGYING、DULIHESUANDEQIANTIXIAGUIFANZHENGGEJITUANGONGSIDEZIJINSHOU、ZHICHENGXU,JITUANGONGSIYAOCHONGFENFAHUIQITONGCHOUQUANHEQUANJUYOUSHI。

              4.2、 建立统一有效的集团资金预算管理

            牛牛游戏厅安卓,{原始关键词}   XIANZAIWULUNSHIZHENGFUJIGUANHAISHIXIANDAIHUAGUANLIQIYEDOUZAISHIXINGQUANMIANYUSUANGUANLI,ZIJINYUSUANSHIQUANMIANYUSUANLIDEYIGEZHONGYAOHUANJIE,TEBIESHIDIFANGZHENGFURONGZIPINGTAIGONGSIYINQIFAZHANLICHENGDETESHUXING,GONGSIMEINIANXUYAODEHAIBENFUXIZIJINJIUSHIYIBIHENDADEZHICHU,TONGSHIYINJINNIANLAIGUOJIAZHENGCEDEDIAOZHENGJIZHUBUDUIZHENGFURONGZIPINGTAIGONGSIDEGUIFAN,ZHENGFURONGZIPINGTAIGONGSIZAIRONGZIFANGMIANYECUNZAIYIDINGDEZHENGCEZHANGAI。YINCIYIDINGYAOZUOHAOZIJINYUSUANGUANLI,FOUZEGONGSIJIANGHUIMIANLINJUDADEXINYONGFENGXIAN。

              4.3、 通过先进管理手段,调动各级公司的积极性

              SHOUXIAN,TONGGUOXIANDAIWANGLUOJISHUSHOUDUANQUYUESHU。JITUANGONGSIYAODAPOCHUANTONGDEZIJINJIANGUANMOSHI,TONGGUOXIANDAIJISHUCHUANGXINZIJINJIANGUANFANGSHI。YAOZAIZHENGGEJITUANQIYESHIYONGTONGYIDECAIWURUANJIANDEJICHUSHANG,SHIYONGTONGYIDEYINXINGZIJINGUANLIXITONG,TONGGUOWANGLUOJISHULAISHISHIJIANKONGZHENGGEJITUANDEZIJINSHOU、ZHIJIJIEYUQINGKUANG。BIRUSHIYONGDUOYINXINGZIJINGUANLIXITONG(MBS), YAOQIUJITUANSUOYOUGONGSIYINXINGZHANGHUDOUTONGGUOGAIXITONGJINXINGZHIFU。TONGGUOXINXIJIZHONG、JIESUANJIZHONGYIJIYUNZUOJIZHONGDENGZHUDUOFANGSHI,DUIJITUANDEZIJINJINXINGJIZHONGGUANKONG,JITUANKEYIGENJUXUYAOFENJIBIESHEZHICHAXUN、FUKUAN、SHENPIDENGQUANXIAN。ZAIZIJINZHIFUFANGMIAN,YIYEWULIUCHENGWEIJICHU,WEIRAOZHANGHUZHONGXIN,DUIGELEIZIJINJINXINGZHIFU。ZAIZIJINDIAOBOFANGMIAN,JITUANBENBUFUZEDUIZIGONGSIZIJINGUIJI、ZIJINXIABOHEZIJINDIAOBODEEDU、ZHOUQI、SHIJIANDENGGUIJIFANGFADESHEZHI。TONGGUOGAIXITONGDECHENGGONGYUNXING,JITUANNENGSUISHILEJIEZHENGGEJITUANZIJINDEQINGKUANG,SHISHILEJIEMEIBIZIJINDESHOU、ZHI。GENJUXUYAOJIANGZIJINZAIZHENGGEJITUANNEIBUJINXINGDIAOJI,ZHEIJIANGDADATIGAOZHENGGEJITUANDEZIJINSHIYONGXIAOLV。

            牛牛游戏厅安卓,{原始关键词}   QICI,CAIQUJIZHONGZIJINGUANLIDEMOSHI,DIAODONGGEJIGONGSIDEJIJIXING。TIAOJIANCHENGSHUDEJITUANGONGSIKEYITONGGUO“ZIJINCHI”“NEIBUYINXING”“CAIWUGONGSI”DENGFANGSHIDUIZIJINJINXINGJIZHONGGUANLI,HELIFENPEIZIJINSHOUYIJICHENGBEN,DIAODONGZHENGGEJITUANQIYEDEJIJIXING。YINZHENGFURONGZIPINGTAIGONGSICHENGLIDEBEIJINGJIYUANYIN,YIZHIYILAICAIQUDEDOUSHISONGSANSHIDEZIJINGUANLIMOSHI。YINCIZHUANXINGCHUQIXIASHUGEJIGONGSIHUIYOUYIDINGDEDICHUQINGXU,RENWEIJITUANGONGSISHIZAIQINFANTAMENDELIYI,GANSHETAMENRICHANGJINGYINGHUODONG,YINCIWANGWANGPEIHEDUBUGAO。JITUANGONGSIKEYITONGGUO“ZIJINCHI”“NEIBUYINXING”“CAIWUGONGSI”DENGFANGSHIYIGAOYUYINXINGCUNKUANLILVXISHOUXIASHUZIGONGSIDEXIANZHIZIJIN,TONGSHIYIDIYUYINXINGDAIKUANLILVDUIYOUZIJINXUQIUDEZIGONGSITIGONGZIJINZHICHI。YINGAIJIEDAIGUANXISHICHUYUZHENGGEJITUANNEIBU,FENGXIANKEKONG,TONGSHIDUIZHENGGEJITUANLAISHUOJIEYUELEDUIWAIRONGZICHENGBEN,WULUNSHITIGONGZIJINDEZIGONGSIHAISHIJIERUZIJINDEZIGONGSIDOUNENGDEDAOSHOUYI,SHIYIGEDUOYINGDEJUMIAN。

              ZUIHOU,JIANGZIJINGUANLIYUJITUANGEJIGONGSIDEJIXIAOKAOHEXIANGGUAGOU。ZHENGFURONGZIPINGTAIGONGSIZAIZHUANXINGZHICHU,DAPOYUANLAI“CHIDAGUOFAN”DEGONGZIMOSHI,JIANLIQIESHIKEXINGDEJIXIAOKAOHEYESHIZHUANXINGDEYIGEZHONGYAONANDIAN。YINCIJIANGZIJINGUANLIYUJITUANGEJIGONGSIDEJIXIAOKAOHEXIANGGUAGOUYESHIDIAODONGGEJIGONGSIJIJIXINGDEYIGEZHONGYAOSHOUDUAN。

              4.4、 强化监督和内部审计制度

            牛牛游戏厅安卓,{原始关键词}   ZIJINGUANLIGUANCHUANYUDIFANGZHENGFURONGZIPINGTAIGONGSIZHUANXINGFAZHANDESHIMO,JITUANGONGSIYAOCHENGLIZHUANMENDENEISHENJIGOU,DUIJITUANGONGSIZIJINYUSUANDEZHIDING、ZIJINDESHIYONGYIJIZIJINSHIYONGDEXIAOLVJINXINGQUANGUOCHENGDEJIANDUHESHENJI,FAXIANWENTIJISHIXIUZHENG,BUDUANWANSHANZIJINDIAODUHEGUANLI。JIAQIANGZIJINLIANJIEFENGXIANFANGKONGGONGZUO,SHIXINXINGSHIXIAGUOYOUQIYELUOSHI“SANZHUAN”JIZHICHUANGXINTIGAOFANFUCHANGLIANJIANSHEKEXUEHUASHUIPINGDEXINTUJING、XINFANGFA,SHITUOZHANYUANTOUZHIFU、QIANGHUAJIANDUZHIYUEDEXINJUCUO,SHIGONGSILUOSHICHENGZHIHEYUFANGFUBAITIXIJIANSHEDEGENBENYAOQIU。

              5、 结论

            牛牛游戏厅安卓,{原始关键词}   ZONGSHANGSUOSHU,ZAIDIFANGZHENGFURONGZIPINGTAIZHUANXINGGUOCHENGZHONGYINGGAIDUIZIJINGUANLIJIYUGAODUZHONGSHI,QUEBAOQIZAIZHUANXINGGUOCHENGZHONGBUCHUXIANXINYONGFENGXIAN,RANGQIFAZHANYUELAIYUEHAO,CONGERANZHAOGUOWUYUANDEYAOQIUZAIXINSHIDAIDEFAZHANZHONGSHUNLIZHUANXINGCHENGGONG。

              参考文献

              [1] 郑华.大型集团企业资金集中管理——财务公司模式探析[J].中国商论,2019(2):160-161.
              [2] 岳俊华.网络环境下优化企业集团资金管控模式探讨[J].中国战略新兴产业,2018(12):124,126.
              [3] 王瑜.浅析企业集团资金管理存在的问题及对策[J].中国商论,2019(6) :110-111.

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