地方政府融资平台分类转型的现实问题与应对策略  

Problems and Countermeasures in Classified Transformation of Financing Platforms of Local Governments

作　　者：王玉凤[1] WANG Yufeng(Audit Research Institute of the National Audit Office,Beijing 100086)

机构地区：[1]审计署审计科研所,北京100086

出　　处：《经济纵横》2024年第7期113-119,共7页Economic Review Journal

基　　金：国家社会科学基金一般项目“金融风险与财政风险螺旋效应的审计监控机制研究”(编号:20BJY032);审计署审计科研所揭榜挂帅课题“地方平台公司无序融资及其风险分析”(编号:23GQ008)的成果。

摘　　要：地方政府融资平台分类转型是党中央、国务院的一项重要决策部署,是地方政府推动融资平台改革、化解地方政府隐性债务的重要途径。目前,多地陆续明确“先分类后转型”的思路,部分城投公司退出政府融资平台,合并整合愈加频繁,但分类转型过程中需要注意融资平台转型发展目标不明确、公司治理效能低下“、假退出”掩盖风险等突出问题。为此,要结合地方政府债务管理、国企改革和城市发展需求,明确融资平台转型发展的目标;确立融资平台转型为为地方政府发展规划和目标服务的“新型国有企业”的定位;厘清政企权责关系,强化独立法人地位;加强监管,防范整合风险。The classified transformation of financing platforms of local governments is an important decision and deployment of the Central Committee of the Communist Party of China and the State Council.It is an im-portant path for local governments to promote the reform of financing platforms and resolve their implicit debts.At present,many provinces have clarified the idea of first classification and then transformation.Some investment companies for urban development have withdrawn from the financing platforms of local govern-ments,and mergers and integrations have become increasingly frequent.However,the classified transforma-tion of these platforms faces problems such as unclear goals,low governance efficiency,and risks of false with-drawal.In view of these problems,this paper proposes the following suggestions:clarifying the goals of financ-ing platform transformation with consideration to local government debt management,state-owned enterprise reform,and urban development needs;pinpointing the positioning of the financing platforms as a new type of state-owned enterprises that serve local government development plans and objectives;unveiling the power and responsibility relationship between local governments and enterprises and strengthening the status of inde-pendent legal entities;and enhancing supervision to prevent financing plaform companies from false transfor-mation and guard against integration risks.

关 键 词：地方政府 融资平台 分类转型 政府债务 城投公司 

分 类 号：F832.39[经济管理—金融学]