新会计准则下城投类企业财务风险管理策略研究

Research on financial risk management strategies for urban investment enterprises under the new accounting standards

摘要

城投类企业的财务健康直接关系到地方经济稳定与城镇化质量，但传统管理模式已难以适配新会计准则的监管要求与市场化转型需求。本文聚焦新会计准则对城投企业的影响，从筹资结构优化、投资全周期管控、财务内控完善及市场化转型四个维度，系统构建财务风险管理体系。通过嵌入新准则的计量规则与核算要求，为城投企业提供可落地的风险防控策略，旨在帮助企业平衡公益性职能与市场化运营，降低财务风险，提升核心竞争力，为同类企业的财务管理创新提供参考。

Abstract

The financial health of urban investment enterprises is directly related to the stability of local economies and the quality of urbanization. However, traditional management models have become difficult to adapt to the regulatory requirements of new accounting standards and the demands of market-oriented transformation. This paper focuses on the impact of new accounting standards on urban investment enterprises and systematically constructs a financial risk management system from four dimensions: optimization of financing structure, full-cycle investment control, improvement of financial internal control, and market-oriented transformation. By embedding the measurement rules and accounting requirements of the new standards, this paper provides practical risk prevention and control strategies for urban investment enterprises. The aim is to help enterprises balance public welfare functions and market-oriented operations, reduce financial risks, enhance core competitiveness, and provide a reference for financial management innovation in similar enterprises.

关键词

新会计 / 城投类企业 / 财务风险

Key words

new accounting / urban investment enterprises / financial risk

参考文献

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