摘要
城投企业作为我国经济的重要组成部分,是城市建设项目的重要投资平台之一,主要对投资项目融资、投资与资金运行进行管理等,肩负着城市基础设施建设的艰巨任务,在促进城市面貌改善与经济持续发展方面做出了重大贡献。随着市场经济的不断发展,在以政府债券为主体的地方政府举债融资机制下,政府融资职能有所降低,城投公司逐渐开始转向独立经营,因而城投公司转型发展势在必行。在城投企业转型的过程中,有效的财务管理是城投企业维护自身稳定运营的基本前提,更是企业发展转型的重要基础,财务职能只有不断改进才能适应现有城投企业的发展,但在发展的过程中,需要进一步解决城投企业转型过程中存在的财务职能方面的问题。
As an important part of China's economy,urban investment enterprises are one of the important investment platforms for urban construction projects,which mainly manage the financing,investment and capital operation of investment projects.They shoulder the arduous task of urban infrastructure construction and have made great contributions to promoting the improvement of urban appearance and sustainable economic development.With the continuous development of market economy,under the local government debt financing mechanism with government bonds as the main body,the government financing function has been reduced,and urban investment companies have gradually begun to turn to independent operations,so the transformation and development of urban investment companies are imperative.In the process of urban investment enterprise transformation,effective financial management is not only the basic prerequisite for urban investment enterprises to maintain their own stable operation,but also an important basic for the development and transformation of urban investment enterprises.Only through continuous improvement can the financial function adapt to the development of existing urban investment enterprises,but in the process of development,it is necessary to further solve the problems of financial function in the transformation process of urban investment enterprises.
出处
《当代会计》
2021年第18期28-30,共3页
Contemporary Accounting
关键词
城投企业
转型
财务职能
问题
措施
Urban investment enterprises
Transformation
Financial functions
Problems
Measures
