浅析新《预算法》下城投公司的财务核算——以杭州城建集团为例

发布时间：2018-03-08 23:33

  本文选题：预算法　切入点：城投公司　出处：《财会月刊》2017年25期 　论文类型：期刊论文

【摘要】：从资产端、负债端、利润端和现金流量端四个方面分析我国城投公司财务核算的特殊性,以杭州城建集团为例进行研究发现:在新《预算法》背景下,企业的经营性资产规模正在缩小并向金融化转型;企业以负债融资模式为主导致债务负担沉重;主营业务收入较低而政府注资扶植的营业外收入占净利润的比重较大;企业现金流量结构日趋合理,经营活动现金流量占主导且比重逐年增长。进而从进一步推动城投公司金融化转型、拓展多样化的融资渠道和转变政府补助依赖三个方面提出有效建议。
[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.
【作者单位】： 四川师范大学商学院;四川大学商学院;四川财经职业学院;华融证券股份有限公司四川分公司;
【基金】：教育部人文社会科学青年基金项目(项目编号:15YJC630080) 四川省大学生创新创业训练计划项目“PPP项目资产证券化产品定价研究”(项目编号:201710636052)
【分类号】：D922.21;F830.42;F832.39
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本文编号：1586072