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地方政府投融资平台作为特殊的政府企业,既有着一般企业所不具备的政府运作背景以及相应的特殊运营模式,又因其具有独立的法人地位而产生独立的财务核算行为,同样也存在引发财务风险的可能,并有着各种比较明显的财务风险。文章在探索一般普通企业通行的财务风险分析与评估方法基础上,尝试从微观经济主体的角度看待地方政府投融资平台的经营活动,从而为其在特定经济背景下的财务管理活动提供有益的借鉴。
As a special government enterprise, local government investment and financing platform not only has the background of government operation and the special operation mode that ordinary enterprises do not have, but also has independent financial accounting behavior because of its independent legal person status. The risk may be, and there are all kinds of obvious financial risks. On the basis of exploring the financial risk analysis and assessment methods of common enterprises, this paper attempts to view the operation activities of local government investment and financing platform from the perspective of micro-economic entities, so as to provide a useful reference for its financial management activities under the specific economic background. .