关于政府融资平台会计核算及财务管理的几点思考

Some Thoughts on the Accounting and Financial Management of the Government Financing Platform

近年来,我国地方融资平台公司为国民经济的发展做出了贡献,是地方财政体系的有效补充,有效促进经济增长,不断改善民生。同时,融资平台在发展过程中也积累了一些问题与风险,在融资规模、融资方式的选择、资产管理、人员招聘、科室职能设置、财务管理、会计核算等方面也存在一些问题。通过分析这些问题产生的原因,论文提出地方融资平台加强融资部门职能管理、强化财务管理、规范会计核算、进一步完善资产管理制度等对策,以进一步降低风险。

In recent years,China's local financing platform companies have contributed to the development of the national economy,and are an effective complement to the local financial system,effectively promoting economic growth and continuously improving people's livelihood.At the same time,the financing platform has accumulated some problems and risks in the development process.There are also some problems existing in the scale of financing,the choice of financing methods,asset management,personnel recruitment,department function settings,financial management,and accounting.By analyzing the causes of these problems,this paper proposes countermeasures such as strengthening the functional management of financing departments,strengthening financial management,standardizing accounting calculations,and further improving asset management systems in local financing platforms to further reduce risks.