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论文编号：	13468
作者编号：	2320200567
上传时间：	2022/12/3 14:46:24
中文题目：	W公司的政府类其他应收账款管理优化研究
英文题目：	Research on the Optimization of Govermental Other Receivable Management in W Company
指导老师：	李莉
中文关键字：	地方政府融资平台公司；其他应收款；财务分析；国企改革；内部控制
英文关键字：	Local Government Financing Platform；Other receivable; Financial Analysis；Reform of State-owned Enterprises；Internal Control
中文摘要：	自2008年以来，地方政府融资平台公司经历了一段快速发展过程，对金融危机后的城市化进程和经济发展起到了关键作用。但2014自新《预算法》为开端，国家对地方政府隐性债务的监管力度逐步加强，地方政府融资平台公司也经历了较大的融资和改革压力，部分地区的信用风险逐步显现，个别平台也发生了债券和非标违约的“暴雷”事件。地方政府融资平台公司具备政府和企业的双重身份，在前期的项目建设过程中，与当地政府形成了大额的政府性其他应收款项，对当地经济和金融环境也起着举足轻重的作用。因此，地方政府融资平台公司需要合理审视自身的政府类应收款项等资产负债情况，合理设计优化措施，采取适当的改革方案，才能为自身的生存和发展提供坚实保障。 W公司作为当地一家知名的地方政府融资平台公司，自成立以来先后投资和建设了一系列基础设施项目，在当地具备主导地位，顺应了国家对地方政府融资平台的发展要求和趋势。但在政策转向，规范地方政府融资平台发展，严控地方政府隐性债务的大环境下，W公司前期形成的政府性其他应收款对其进一步改革和发展形成了制约，也对其内部管理水平和制度建设提出了更高的要求。本文通过深入分析W公司，及其政府类其他应收款的案例，充分梳理其形成原因、现状及影响，在此基础上，进一步研究和探讨此类地方政府融资平台公司在经营和发展中存在的问题，以期找到合适的解决方案，以帮助其他同类企业的转型和升级得以开展。 本文通过选取W公司作为研究对象，深入剖析了其在政府类其他应收款管理方面存在的问题、形成原因及影响，试图提出适合此类公司在内部控制等方面优化政府类其他应收款的解决方案。首先，在绪论部分，介绍了本文研究对象及理论基础，对相关概念进行了划分，分析了地方政府融资平台公司、其他应收款和内部控制有关问题的研究现状。其次，对地方政府融资平台公司产生的原因、概念、影响进行分析，对其他应收款、内部控制等相关概念进行阐述。再次，对W公司业务情况和政府类其他应收款及其管理的现状和影响进行了分析。接着，针对W公司的情况，以及此类地方政府融资平台公司的政府类其他应收款，提出了相应的优化措施和改进方案。最后，对全文开展汇总分析，对我国地方政府融资平台公司未来的发展进行了预测。
英文摘要：	Since 2008，Local Government Financing Platforms have experienced a rapid period of fast development process, which played an important role on the process of urbanization as well as economy development. However, as the revise of Budget Law in 2014, the power of supervision on off-balance-sheet debt of local government, the Local Government Financing Platforms have experienced great pressure on refinancing and reform, credit risks on some areas gradually appeared, as well as some default on certain platforms of public and non-public debts. As the main method of local government participating in infrastructure construction, Local Government Financing Platforms plays a dual identity of both government and company. During the early stage of construction, they emerged a great mount of governmental accounts receivable, who also plays an important role in local economy and financing environment. Therefore, Local Government Financing Platforms need to revise their own accounts receivables as well as their asset and liability statue, meanwhile, take proper method and reform measures, in order to provide solid guarantee on their own survival and development. As a famous Local Government Financing Platform in local society, W company has invested and constructed a series of infrastructure projects, which plays a leading role in local society. This process meets the need of development acquirements and thread as the nation required Local Government Financing Platforms to do. However, as the turn of the policy, under the background of the nation tending to standardize the development of Local Government Financing Platforms, as well as controlling the off-balance-sheet debt, the government accounts receivable plays a negative role in the reform and development of W company, meanwhile, W company is required to develop its administration level and system. This essay intends to study on the W company-as a Local Government Financing Platforms, as well as its case of governmental other receivable, learn about its emerge, influence and reason. Then, study on the problems such Local Government Financing Platforms on development, to find a proper solution, which may provide reverence to similar company on reform. This essay take W company as an example, with integrating theory with practice, study on the reason and influence on governmental other receivable, and try to emerge a proper solution for similar companies. First, in the introduction, explains the research object and basis of theory, differ the relevant concepts, analyses the research status of Local Government Financing Platforms and other receivable. Then, analyses the reason, concept, influence of Local Government Financing Platform, and state relevant concepts of other receivables. After that, the essay analyses the formation reason, current status and influence of governmental other receivable. Then, state solution to Local Government Financing Platforms alike W company. Finally, summarize the content of study of this essay, and look forward to the development of Local Government Financing Platforms in China.
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