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政府投融资平台由政府组建用于开展融资、投资和还贷业务,从而促进地方经济发展、优化资源配置,政府投融资活动涉及资金规模大、风险管控难度大。因此,通过在政府投融资平台推进管理会计的应用,能够发挥管理会计自身核算、监督、管理的优势,提高风险管理能力。本文从管理会计应用的必要性出发,结合其应用对政府投融资平台会计处理带来的变化,分析如何发挥管理会计优势规范政府投融资平台的管理,从而最大程度的发挥政府投融资平台优化资源配置的作用。
The government investment and financing platform is set up by the government to carry out financing, investment and repayment operations, thus promoting local economic development and optimizing resource allocation. The government investment and financing activities involve large-scale funds and difficult risk control. Therefore, by promoting the application of management accounting in the government investment and financing platform, we can bring into play the advantages of accounting, supervision and management of management accounting to improve our risk management capabilities. Based on the necessity of applying management accounting and the changes brought by its application to the accounting treatment of government investment and financing platform, this article analyzes how to bring the advantages of management accounting into play and regulate the management of government investment and financing platform so as to optimize the resources of government investment and financing platform The role of configuration.