本文選題：城投債 + 信用風險��； 參考：《會計之友》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,隨之暴露的信用風險與由此可能引起的財政風險、金融風險等問題愈發(fā)引人關注。文章從我國城投債信用風險的現(xiàn)狀出發(fā),分析了城投債融資中信用風險的宏觀經(jīng)濟和行業(yè)因素、平臺公司基本經(jīng)營及財務狀況、債務主體增信措施等主要影響因素及其內(nèi)在關聯(lián),進而從縱向與橫向兩方面對城投債的傳導機理進行研究,并嘗試從設計原則、要素及框架、實施與評價的角度構建城投債信用風險預警系統(tǒng),以此提出積極引導城投債向市場化轉型、落實債務管理責任制等城投債信用風險的管控策略,為我國債務風險的防范控制起到引導作用,促進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】： 江蘇大學財經(jīng)學院;中國人民大學工商管理博士后流動站;
【基金】：教育部人文社會科學研究基金項目(15YJC630096) 財政部全國會計科研課題(2015KJB009) 江蘇高校哲學社會科學研究一般項目(2015SJB836) 江蘇大學高級專業(yè)人才科研啟動基金(15JDG109) 江蘇省普通高校專業(yè)學位研究生實踐創(chuàng)新計劃項目(SJZZ16_0190)
【分類號】：F812.5
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本文編號：1935933