本文選題：ZT城投集團(tuán)　切入點(diǎn)：地方政府投融資平臺(tái)　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文

【摘要】：我國(guó)對(duì)地方政府債務(wù)風(fēng)險(xiǎn)的防范研究大多以政府角度完善地方政府的債務(wù)控制措施來(lái)降低風(fēng)險(xiǎn),或是樹(shù)立評(píng)價(jià)模型、建立評(píng)價(jià)指標(biāo)、分析數(shù)據(jù)得出緩解債務(wù)風(fēng)險(xiǎn)具體結(jié)論。但對(duì)需步入轉(zhuǎn)型且依舊占有地方債務(wù)高分量的地方政府投融資平臺(tái)債務(wù)風(fēng)險(xiǎn)控制的研究并不多見(jiàn)。對(duì)單一平臺(tái)企業(yè)的債務(wù)風(fēng)險(xiǎn)控制研究可以幫助企業(yè)自身降低債務(wù)風(fēng)險(xiǎn)的發(fā)生率,以完善其內(nèi)部控制制度措施來(lái)降低企業(yè)債務(wù)風(fēng)險(xiǎn),有助于其他平臺(tái)企業(yè)在轉(zhuǎn)型過(guò)程中有所借鑒。本文采用了對(duì)已有文獻(xiàn)的梳理總結(jié),對(duì)案例ZT城投集團(tuán)進(jìn)行風(fēng)險(xiǎn)評(píng)析,用圖表流程圖來(lái)對(duì)投融資平臺(tái)企業(yè)的債務(wù)風(fēng)險(xiǎn)控制提出改善建議。本文介紹了平臺(tái)的產(chǎn)生及發(fā)展過(guò)程,解釋了地方政府投融資平臺(tái)的債務(wù)風(fēng)險(xiǎn),由于平臺(tái)產(chǎn)生的特殊性使平臺(tái)的債務(wù)特征更具有傳導(dǎo)性、集聚性以及共振性,其形成原因非單一方面。引入研究案例企業(yè),并對(duì)研究的主要內(nèi)容做好鋪墊與過(guò)渡,對(duì)其債務(wù)風(fēng)險(xiǎn)現(xiàn)狀評(píng)析,利用一組數(shù)據(jù)來(lái)說(shuō)明投融資平臺(tái)企業(yè)的財(cái)報(bào)特點(diǎn),并對(duì)ZT城投集團(tuán)的債務(wù)風(fēng)險(xiǎn)作簡(jiǎn)單分析得出ZT城投集團(tuán)積增了大量債務(wù),其債務(wù)風(fēng)險(xiǎn)問(wèn)題嚴(yán)峻,集團(tuán)對(duì)債務(wù)風(fēng)險(xiǎn)不夠重視。然后以要素分類(lèi)來(lái)分析ZT城投集團(tuán)的債務(wù)內(nèi)部控制問(wèn)題:控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、持續(xù)監(jiān)督。根據(jù)實(shí)際情況梳理集團(tuán)在債務(wù)風(fēng)險(xiǎn)防范控制上的不足之處。最后一部分是完善平臺(tái)集團(tuán)債務(wù)風(fēng)險(xiǎn)控制措施,首先設(shè)計(jì)了債務(wù)風(fēng)險(xiǎn)控制示意流程圖,各要素之間相輔相成,互相促進(jìn)。在大框架下闡述各要素具體的債務(wù)風(fēng)險(xiǎn)防范措施,從運(yùn)行有效的控制環(huán)境大背景下,落實(shí)企業(yè)風(fēng)險(xiǎn)評(píng)估,有效管理其控制活動(dòng),在保證內(nèi)外部溝通順暢的前提下堅(jiān)持內(nèi)部與外部監(jiān)督并重。地方政府債務(wù)風(fēng)險(xiǎn)作為國(guó)家經(jīng)濟(jì)發(fā)展?jié)撛诘慕?jīng)濟(jì)危機(jī)因素,債務(wù)風(fēng)險(xiǎn)的降低與控制可以為國(guó)家宏觀經(jīng)濟(jì)發(fā)展做貢獻(xiàn)。
[Abstract]:Most of the researches on the prevention of local government debt risk in our country take the government angle to perfect the local government debt control measures to reduce the risk, or to set up the evaluation model and establish the evaluation index. However, there are few studies on debt risk control of local government investment and financing platforms that need to be transformed and still occupy high local debt. Debt of single platform enterprises. Risk control studies can help companies reduce the incidence of debt risk, To improve its internal control system measures to reduce corporate debt risk, it is helpful for other platform enterprises in the process of transformation. This paper introduces the emergence and development process of the platform, and explains the debt risk of the local government investment and financing platform. Because of the particularity of the platform, the debt characteristics of the platform are more conductive, agglomeration and resonance, and the reason is not single. Based on the analysis of the present situation of debt risk, using a set of data to explain the characteristics of the financial statements of the investment and financing platform enterprises, and simply analyzing the debt risk of ZT City Investment Group, it is concluded that the ZT City Investment Group has accumulated a large amount of debt, and its debt risk problem is severe. The group does not pay enough attention to debt risk. Then it analyzes the debt internal control problems of ZT City Investment Group by factor classification: control environment, risk assessment, control activities, information and communication, Continuous supervision. According to the actual situation combing the group's deficiency in debt risk prevention and control. The last part is to improve the platform group debt risk control measures, first designed debt risk control schematic flow chart, Each element complements each other and promotes each other. Under the big framework, the specific debt risk prevention measures of each element are elaborated. Under the background of effective control environment, the enterprise risk assessment is carried out and its control activities are effectively managed. Local government debt risk, as a potential economic crisis factor of national economic development, the reduction and control of debt risk can contribute to the macroeconomic development of the country.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.5;F832.39

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