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地方政府融资活动逐渐兴起,地方政府融资平台也不断发展起来,实践证明其在对增强地方政府财力,加快基础设施建设,社会事业发展的推动和内需的拉动等方面的发展有着重要作用。但是由于最初的地方政府融资平台的不规范设立、落后的企业管理制度、偏高的杠杆率、偏低的现金流覆盖、单一的融资渠道以及不全面的信息披露,这些缺陷最终可能导致地方财政还款压力间接增大、不良贷款率提升、经济波动、国进民退等风险。要想有效避免这些风险的产生,关键是能够披露会计信息。文章主要针对地方政府融资平台的企业会计信息披露问题提出了一些具体可行的建议。
Local government financing activities are gradually emerging, and local government financing platforms are also constantly developing. Practice has proved that they have an important role in enhancing the development of local government funds, speeding up infrastructure construction, promoting social undertakings and boosting domestic demand. However, due to the irregular establishment of initial local government financing platform, backward enterprise management system, high leverage ratio, low cash flow coverage, single financing channel and incomplete information disclosure, these defects may eventually lead to the local financial Repayment pressure indirectly increased, non-performing loan ratio increased, economic fluctuations, the country into the people back and other risks. In order to effectively avoid these risks, the key is to be able to disclose accounting information. The article puts forward some concrete and feasible suggestions for the problem of enterprise accounting information disclosure of the local government financing platform.