摘要
本文针对如何构建合理的政府投融资平台债务风险评价体系展开研究。首先,论述政府投融资平台债务风险评价体系的构建意义,并从宏观、微观两个角度分析政府投融资平台的债务形成原因。其次,提出债务风险评价体系的构建方法。最后,以某政府投融资平台为例,采用构建的债务风险评价体系对其展开实证研究,并结合评价结果提出改进策略。研究发现,债务风险评价体系能够给政府投融资平台运作提供参考,能起到降低风险发生概率及影响力的重要作用。
This paper carries out research on building a reasonable debt risk evaluation system of government investment and financing platform.First,this paper discusses the significance of constructing the debt risk evaluation system of government investment and financing platform,and analyzes the causes of debt formation of government investment and financing platform from both macro and micro perspectives.Secondly,the construction method of debt risk evaluation system is proposed.Finally,taking a government investment and financing platform as an example,the debt risk evaluation system is used to carry out empirical research on it,and improvement strategies are proposed based on the evaluation results.It is found that the debt risk evaluation system can provide reference for the operation of government investment and financing platforms,and can play an important role in reducing the probability of risk occurrence and influence.
作者
孙艳霞
SUN Yanxia(Rizhao Municipal Bureau of Finance Rizhao,Shandong 276800)
出处
《中国商论》
2023年第1期108-111,共4页
China Journal of Commerce
基金
2020年度日照市社会科学重点研究课题:日照市行政事业单位内部控制建设研究(2020-9)。
关键词
政府投融资平台
债务风险
风险评价
评价体系
形成原因
government investment and financing platform
debt risk
risk assessment
evaluation system
causes