本文選題：城投債 + 信用風(fēng)險(xiǎn)　； 參考：《會(huì)計(jì)之友》2017年18期

【摘要】：城投公司的數(shù)量及城投債的規(guī)模不斷攀升,隨之暴露的信用風(fēng)險(xiǎn)與由此可能引起的財(cái)政風(fēng)險(xiǎn)、金融風(fēng)險(xiǎn)等問題愈發(fā)引人關(guān)注。文章從我國城投債信用風(fēng)險(xiǎn)的現(xiàn)狀出發(fā),分析了城投債融資中信用風(fēng)險(xiǎn)的宏觀經(jīng)濟(jì)和行業(yè)因素、平臺(tái)公司基本經(jīng)營及財(cái)務(wù)狀況、債務(wù)主體增信措施等主要影響因素及其內(nèi)在關(guān)聯(lián),進(jìn)而從縱向與橫向兩方面對(duì)城投債的傳導(dǎo)機(jī)理進(jìn)行研究,并嘗試從設(shè)計(jì)原則、要素及框架、實(shí)施與評(píng)價(jià)的角度構(gòu)建城投債信用風(fēng)險(xiǎn)預(yù)警系統(tǒng),以此提出積極引導(dǎo)城投債向市場化轉(zhuǎn)型、落實(shí)債務(wù)管理責(zé)任制等城投債信用風(fēng)險(xiǎn)的管控策略,為我國債務(wù)風(fēng)險(xiǎn)的防范控制起到引導(dǎo)作用,促進(jìn)債券信用市場的健康發(fā)展。
[Abstract]:The number of city investment companies and the scale of city investment debt are rising, with the exposure of credit risk and the possible financial risk, financial risk and other issues are increasingly attracting attention. Based on the present situation of credit risk of city investment debt in China, this paper analyzes the macroeconomic and industry factors of credit risk, the basic management and financial situation of the platform company. The main influencing factors such as the credit enhancement measures of debt main body and their internal relations are studied, and then the transmission mechanism of city investment debt is studied from the vertical and horizontal aspects, and the design principles, elements and framework are tried. From the perspective of implementation and evaluation, this paper constructs a credit risk early warning system for city investment debt, and puts forward some control strategies to actively guide the city investment debt to marketization, implement the debt management responsibility system and other city investment debt credit risk control strategies. It plays a leading role in preventing and controlling debt risk and promotes the healthy development of bond credit market.
【作者單位】： 江蘇大學(xué)財(cái)經(jīng)學(xué)院;中國人民大學(xué)工商管理博士后流動(dòng)站;
【基金】：教育部人文社會(huì)科學(xué)研究基金項(xiàng)目(15YJC630096) 財(cái)政部全國會(huì)計(jì)科研課題(2015KJB009) 江蘇高校哲學(xué)社會(huì)科學(xué)研究一般項(xiàng)目(2015SJB836) 江蘇大學(xué)高級(jí)專業(yè)人才科研啟動(dòng)基金(15JDG109) 江蘇省普通高校專業(yè)學(xué)位研究生實(shí)踐創(chuàng)新計(jì)劃項(xiàng)目(SJZZ16_0190)
【分類號(hào)】：F812.5
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本文編號(hào)：1935933