摘要
目前,中国经济正步入新的发展阶段。深化国有企业改革、提升国有企业发展质量,成为我国经济转型的重要引擎,加大金融创新成为国有企业转型的重要推动力,集团公司借助信托平台开展财务行为管理成为趋势。本文从相关理论入手,从投资行为、融资行为、营运管理三个维度分析集团公司借助信托平台开展财务行为的路径及优势,并提出政策建议,为信托平台助力集团公司发展和转型提供参考。
At present,China’s economy is stepping into a new stage of development.Deepening the reform of state-owned enterprises and improving the development quality of state-owned enterprises have become an impor tant engine of China’s economic transformation.Financial innovation has become an impor tant driving force for the transformation of state-owned enterprises.It has become a trend for group companies to improve financial management ability with the help of trust platform.Star ting from the relevant theories,this paper analyzes the path and advantages of the group company to improve financial management ability with the help of trust platform from the three dimensions:investment behavior,financing behavior and operation management,and puts for ward policy suggestions,so as to provide reference for the trust platform to help the development and transformation of the group company.
出处
《管理会计研究》
2020年第4期36-43,86,共9页
MANAGEMENT ACCOUNTING STUDIES