国有企业融资性贸易风险识别与应对研究  

Research on Financing Trade Risk Identification and Response of State-Owned Enterprises

作　　者：张亮 ZHANG Liang(Shaanxi Hydrogen New Energy Co.,Ltd.,Yulin,Shaanxi 719000,China)

机构地区：[1]陕西氢能新能源有限公司,陕西榆林719000

出　　处：《能源化工财经与管理》2024年第4期43-49,共7页

摘　　要：融资性贸易为国有企业做大营业收入的同时,也蕴藏着制约国民经济持续健康发展的多重风险。在界定融资性贸易的基础上,从宏观经济、企业运营和财务管理3个层面深刻剖析融资性贸易潜在的战略、产业、金融、法律、合规、涉税、资金、财报和盈利等风险,并从国有资产监管、金融监管和企业建设3个维度提出规范企业法人治理结构、加强外部审计监督、优化绩效考核体系、完善财务公司监管评级体系、提高供应链金融管理、推进国有企业司库建设、健全企业内部控制体系和夯实企业文化建设的综合性应对策略,以期为促进国有企业规范经营和高质量发展提供借鉴。Financing trade,while increasing the operating revenues of state-owned enterprises(SOEs),also carries multiple risks that constrain the sustained and healthy development of the national economy.Based on defining the financing trade,it is deeply analyzed that the potential risks of strategy,industry,finance,law,compliance,tax,capital,financial reporting,and profitability of the financing trade are from 3 levels:macroeconomics,enterprise operation,and financial management.Comprehensive countermeasures for SOEs,such as standardizing corporate governance structure,strengthening external audit supervisions,optimizing performance appraisal systems,improving financial supervision and rating systems,enhancing financial management of supply chains,promoting the construction of treasuries,perfecting internal control systems,and consolidating corporate culture constructions,are put forward from 3 dimensions of assets supervision,financial supervision,and enterprise construction,to provide references for boosting the standardized operation and high-quality development of SOEs.

关 键 词：国有企业 融资性贸易 贸易风险 

分 类 号：F276.1[经济管理—企业管理] F275[经济管理—国民经济] F276.5