ZT城投集团债务风险控制研究

发布时间：2018-03-26 00:03

本文选题：ZT城投集团　切入点：地方政府投融资平台　出处：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：我国对地方政府债务风险的防范研究大多以政府角度完善地方政府的债务控制措施来降低风险,或是树立评价模型、建立评价指标、分析数据得出缓解债务风险具体结论。但对需步入转型且依旧占有地方债务高分量的地方政府投融资平台债务风险控制的研究并不多见。对单一平台企业的债务风险控制研究可以帮助企业自身降低债务风险的发生率,以完善其内部控制制度措施来降低企业债务风险,有助于其他平台企业在转型过程中有所借鉴。本文采用了对已有文献的梳理总结,对案例ZT城投集团进行风险评析,用图表流程图来对投融资平台企业的债务风险控制提出改善建议。本文介绍了平台的产生及发展过程,解释了地方政府投融资平台的债务风险,由于平台产生的特殊性使平台的债务特征更具有传导性、集聚性以及共振性,其形成原因非单一方面。引入研究案例企业,并对研究的主要内容做好铺垫与过渡,对其债务风险现状评析,利用一组数据来说明投融资平台企业的财报特点,并对ZT城投集团的债务风险作简单分析得出ZT城投集团积增了大量债务,其债务风险问题严峻,集团对债务风险不够重视。然后以要素分类来分析ZT城投集团的债务内部控制问题:控制环境、风险评估、控制活动、信息与沟通、持续监督。根据实际情况梳理集团在债务风险防范控制上的不足之处。最后一部分是完善平台集团债务风险控制措施,首先设计了债务风险控制示意流程图,各要素之间相辅相成,互相促进。在大框架下阐述各要素具体的债务风险防范措施,从运行有效的控制环境大背景下,落实企业风险评估,有效管理其控制活动,在保证内外部沟通顺畅的前提下坚持内部与外部监督并重。地方政府债务风险作为国家经济发展潜在的经济危机因素,债务风险的降低与控制可以为国家宏观经济发展做贡献。
[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.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5;F832.39

【参考文献】