本文選題：預(yù)算法　切入點(diǎn)：城投公司　出處：《財(cái)會(huì)月刊》2017年25期 　論文類型：期刊論文

【摘要】：從資產(chǎn)端、負(fù)債端、利潤(rùn)端和現(xiàn)金流量端四個(gè)方面分析我國(guó)城投公司財(cái)務(wù)核算的特殊性,以杭州城建集團(tuán)為例進(jìn)行研究發(fā)現(xiàn):在新《預(yù)算法》背景下,企業(yè)的經(jīng)營(yíng)性資產(chǎn)規(guī)模正在縮小并向金融化轉(zhuǎn)型;企業(yè)以負(fù)債融資模式為主導(dǎo)致債務(wù)負(fù)擔(dān)沉重;主營(yíng)業(yè)務(wù)收入較低而政府注資扶植的營(yíng)業(yè)外收入占凈利潤(rùn)的比重較大;企業(yè)現(xiàn)金流量結(jié)構(gòu)日趨合理,經(jīng)營(yíng)活動(dòng)現(xiàn)金流量占主導(dǎo)且比重逐年增長(zhǎng)。進(jìn)而從進(jìn)一步推動(dòng)城投公司金融化轉(zhuǎn)型、拓展多樣化的融資渠道和轉(zhuǎn)變政府補(bǔ)助依賴三個(gè)方面提出有效建議。
[Abstract]:This paper analyzes the particularity of the financial accounting of China's City Investment Corporation from the aspects of assets, liabilities, profits and cash flow. Taking Hangzhou City Construction Group as an example, it is found that under the background of the new "Budget Law", The scale of business assets is shrinking and transforming to financialization, the debt burden is heavy due to the debt financing mode, the main business income is low, and the non-operating income supported by the government capital injection has a larger proportion of net profit. The cash flow structure of enterprises is becoming more and more reasonable, the cash flow of business activities is dominating and the proportion is increasing year by year. To develop diversified financing channels and change the dependence of government subsidies three aspects of effective advice.
【作者單位】： 四川師范大學(xué)商學(xué)院;四川大學(xué)商學(xué)院;四川財(cái)經(jīng)職業(yè)學(xué)院;華融證券股份有限公司四川分公司;
【基金】：教育部人文社會(huì)科學(xué)青年基金項(xiàng)目(項(xiàng)目編號(hào):15YJC630080) 四川省大學(xué)生創(chuàng)新創(chuàng)業(yè)訓(xùn)練計(jì)劃項(xiàng)目“PPP項(xiàng)目資產(chǎn)證券化產(chǎn)品定價(jià)研究”(項(xiàng)目編號(hào):201710636052)
【分類號(hào)】：D922.21;F830.42;F832.39
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本文編號(hào)：1586072