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1994年分税制财政体制改革,由于财权上收、事权下压,地方政府面临的基础设施建设缺口资金越来越大,而我国《预算法》规定地方政府不得负债,致使各地纷纷成立了以城投公司为主要形式的政府融资平台。但其运行过程中,地方政府融资平台特别是县级政府融资平台所积累的风险日益显现。本文以红安城投公司为例,通过实地调研,运用财务分析工具对其运营情况进行了分析,试图找到县级政府融资平台的共性问题,以便为决策提供一定的参考价值。
In fiscal year 1994, due to the reform of fiscal system for fiscal taxation, due to the pressure on revenues and authority, the funds for infrastructure construction faced by local governments are increasing, and China’s “Budget Law” stipulates that local governments must not be indebted, resulting in the establishment of urban investment in various regions. The company is the main form of government financing platform. However, in the course of its operation, the risks accumulated by local government financing platforms, especially county-level government financing platforms, have become increasingly apparent. This article takes Hongan City Investment Corporation as an example, through field research, using financial analysis tools to analyze its operations, trying to find the common problems of county-level government financing platform in order to provide a certain reference value for decision-making.