導(dao)語：城投公(gong)司財務管理研究一文來(lai)源(yuan)于網友上傳，不代表本(ben)站觀點，若需要原創文章可(ke)咨詢客服(fu)老(lao)師(shi)，歡迎參考。

摘要：新經濟時代的來臨，給我國城投公司的發展帶來了巨大的變化。城投公司為了迎接市場的挑戰需要加強對財務管理的(de)優(you)化，可(ke)以(yi)(yi)提升(sheng)(sheng)公(gong)司(si)在財(cai)務(wu)管(guan)(guan)(guan)理上的(de)風險識別能力，提高城投(tou)公(gong)司(si)的(de)經濟效(xiao)益(yi)，促進(jin)公(gong)司(si)的(de)籌(chou)融(rong)資(zi)管(guan)(guan)(guan)理，有(you)效(xiao)提升(sheng)(sheng)公(gong)司(si)的(de)治理水平。但(dan)是目前(qian)城投(tou)公(gong)司(si)在財(cai)務(wu)管(guan)(guan)(guan)理優(you)化路(lu)徑(jing)實(shi)(shi)現上依(yi)然(ran)還存在一些問題(ti)，公(gong)司(si)可(ke)以(yi)(yi)就(jiu)這(zhe)些問題(ti)進(jin)行(xing)針對性(xing)的(de)解決(jue)，進(jin)一步優(you)化城投(tou)公(gong)司(si)的(de)財(cai)務(wu)管(guan)(guan)(guan)理，促進(jin)企業戰(zhan)略目標(biao)的(de)實(shi)(shi)現。

關鍵詞(ci)：城投公司；財務管理；問題對策；優化路徑(jing)

一、引言

隨著我國(guo)社會經(jing)濟的(de)(de)(de)(de)發(fa)展，城(cheng)投(tou)公(gong)(gong)司(si)(si)也在(zai)不斷優化(hua)公(gong)(gong)司(si)(si)內(nei)部各項(xiang)(xiang)管(guan)理(li)(li)(li)(li)體系，為企業(ye)發(fa)展和(he)(he)實現經(jing)濟效(xiao)(xiao)(xiao)益(yi)打下堅(jian)實的(de)(de)(de)(de)基礎(chu)。為了進一步提(ti)升(sheng)城(cheng)投(tou)公(gong)(gong)司(si)(si)的(de)(de)(de)(de)經(jing)營(ying)管(guan)理(li)(li)(li)(li)，公(gong)(gong)司(si)(si)應當轉變經(jing)營(ying)思路，脫離政府的(de)(de)(de)(de)各項(xiang)(xiang)政策扶(fu)持，將公(gong)(gong)司(si)(si)經(jing)營(ying)逐漸(jian)轉向獨(du)立(li)化(hua)運營(ying)，從(cong)而提(ti)升(sheng)公(gong)(gong)司(si)(si)的(de)(de)(de)(de)內(nei)部控(kong)制管(guan)理(li)(li)(li)(li)，優化(hua)企業(ye)財(cai)(cai)務管(guan)理(li)(li)(li)(li)。目(mu)前我國(guo)城(cheng)投(tou)公(gong)(gong)司(si)(si)在(zai)財(cai)(cai)務管(guan)理(li)(li)(li)(li)上開始逐漸(jian)暴露出很(hen)多問題，公(gong)(gong)司(si)(si)沒(mei)(mei)有(you)(you)建(jian)立(li)完善的(de)(de)(de)(de)資金管(guan)理(li)(li)(li)(li)體系，缺乏必要的(de)(de)(de)(de)監(jian)督管(guan)理(li)(li)(li)(li)機(ji)制對各項(xiang)(xiang)管(guan)理(li)(li)(li)(li)體系進行制約，公(gong)(gong)司(si)(si)財(cai)(cai)務部門和(he)(he)業(ye)務部門之(zhi)間缺乏有(you)(you)效(xiao)(xiao)(xiao)的(de)(de)(de)(de)溝通交流，導(dao)致相關財(cai)(cai)務管(guan)理(li)(li)(li)(li)制度(du)無法有(you)(you)效(xiao)(xiao)(xiao)落實，財(cai)(cai)務管(guan)理(li)(li)(li)(li)缺乏獨(du)立(li)性，沒(mei)(mei)有(you)(you)建(jian)立(li)完善的(de)(de)(de)(de)全面預(yu)算管(guan)理(li)(li)(li)(li)體系和(he)(he)融(rong)資預(yu)警(jing)機(ji)制，導(dao)致公(gong)(gong)司(si)(si)面臨(lin)著較高的(de)(de)(de)(de)財(cai)(cai)務風險。城(cheng)投(tou)公(gong)(gong)司(si)(si)應當加(jia)強對財(cai)(cai)務管(guan)理(li)(li)(li)(li)工作的(de)(de)(de)(de)優化(hua)，提(ti)升(sheng)公(gong)(gong)司(si)(si)的(de)(de)(de)(de)財(cai)(cai)務管(guan)理(li)(li)(li)(li)效(xiao)(xiao)(xiao)率，為公(gong)(gong)司(si)(si)經(jing)營(ying)發(fa)展和(he)(he)創(chuang)造經(jing)濟效(xiao)(xiao)(xiao)益(yi)打下堅(jian)實的(de)(de)(de)(de)基礎(chu)。

二、城投公司加強財務管理的優勢

（一）提高城投公司經濟效(xiao)益(yi)

城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)經(jing)營管(guan)理(li)(li)(li)的(de)核心(xin)目(mu)的(de)是為(wei)了公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)價值最大化(hua)，為(wei)了實現這(zhe)一(yi)目(mu)標，城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)通過進一(yi)步優化(hua)財(cai)(cai)務管(guan)理(li)(li)(li)工作，加強(qiang)(qiang)對公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)各項資(zi)源(yuan)的(de)規(gui)范化(hua)管(guan)理(li)(li)(li)，合(he)理(li)(li)(li)配置各項資(zi)源(yuan)，提(ti)升(sheng)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)資(zi)源(yuan)利用(yong)效(xiao)率，提(ti)高城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)經(jing)濟效(xiao)益(yi)(yi)。城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)通過加強(qiang)(qiang)財(cai)(cai)務管(guan)理(li)(li)(li)，可以提(ti)升(sheng)企業財(cai)(cai)務管(guan)理(li)(li)(li)水(shui)平，為(wei)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)管(guan)理(li)(li)(li)層(ceng)的(de)經(jing)營決(jue)策提(ti)供(gong)有效(xiao)的(de)財(cai)(cai)務依據，促進各項財(cai)(cai)務活動的(de)順利進行，及(ji)時發現公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)經(jing)營管(guan)理(li)(li)(li)流程中的(de)問題，并及(ji)時提(ti)出針對性的(de)改(gai)善方案，全面提(ti)升(sheng)城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)經(jing)濟效(xiao)益(yi)(yi)，實現公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)價值最大化(hua)。

（二）提升城投公(gong)司(si)的融資管理(li)

城(cheng)(cheng)投(tou)(tou)(tou)公(gong)(gong)(gong)司(si)屬(shu)于我國地方(fang)政府的(de)(de)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)管(guan)(guan)(guan)理(li)平(ping)臺，但(dan)我國城(cheng)(cheng)投(tou)(tou)(tou)公(gong)(gong)(gong)司(si)當前(qian)在(zai)投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)管(guan)(guan)(guan)理(li)上還(huan)有(you)待(dai)進(jin)(jin)一(yi)步加強。投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)管(guan)(guan)(guan)理(li)屬(shu)于城(cheng)(cheng)投(tou)(tou)(tou)公(gong)(gong)(gong)司(si)的(de)(de)核心(xin)經濟業(ye)務，也是(shi)公(gong)(gong)(gong)司(si)創造經濟效(xiao)益(yi)的(de)(de)核心(xin)來源。城(cheng)(cheng)投(tou)(tou)(tou)公(gong)(gong)(gong)司(si)在(zai)進(jin)(jin)行投(tou)(tou)(tou)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)管(guan)(guan)(guan)理(li)時，需(xu)要以公(gong)(gong)(gong)司(si)戰略發展目標(biao)為指導，從長期戰略規(gui)劃角度(du)上對(dui)公(gong)(gong)(gong)司(si)的(de)(de)資(zi)(zi)(zi)金進(jin)(jin)行科學(xue)、合理(li)的(de)(de)管(guan)(guan)(guan)理(li)和規(gui)劃。城(cheng)(cheng)投(tou)(tou)(tou)公(gong)(gong)(gong)司(si)應當對(dui)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)方(fang)式、融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)規(gui)模以及(ji)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)期限進(jin)(jin)行合理(li)化(hua)安(an)排，降低公(gong)(gong)(gong)司(si)的(de)(de)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)成(cheng)本，進(jin)(jin)一(yi)步控(kong)制公(gong)(gong)(gong)司(si)的(de)(de)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)風險(xian)，提升城(cheng)(cheng)投(tou)(tou)(tou)公(gong)(gong)(gong)司(si)的(de)(de)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)管(guan)(guan)(guan)理(li)，促進(jin)(jin)公(gong)(gong)(gong)司(si)經濟效(xiao)益(yi)最大化(hua)。

（三）有(you)效提(ti)升公司治理水平

城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)通過優化財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)，可以有(you)效的(de)(de)(de)提升城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)治(zhi)(zhi)理(li)(li)(li)水平。公(gong)(gong)(gong)(gong)司(si)(si)(si)開展財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)工作需要涉及到公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)各個經營管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)環節(jie)，每個環節(jie)都(dou)和(he)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)資金管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)掛鉤，都(dou)需要公(gong)(gong)(gong)(gong)司(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)人員的(de)(de)(de)積極配(pei)合才能順利完(wan)成。公(gong)(gong)(gong)(gong)司(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)人員基于完(wan)善的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)制度，對公(gong)(gong)(gong)(gong)司(si)(si)(si)內部(bu)開展的(de)(de)(de)各項財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)活動進行監督管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)和(he)制約(yue)，既保證了(le)財(cai)(cai)務(wu)(wu)(wu)(wu)制度的(de)(de)(de)有(you)效執行，也提升了(le)公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)效率。城(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)在優化財(cai)(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)制度過程中，有(you)利于公(gong)(gong)(gong)(gong)司(si)(si)(si)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)層進一步掌握內部(bu)經營管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)狀(zhuang)況，有(you)效提升公(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)(de)治(zhi)(zhi)理(li)(li)(li)水平。

三、城投公司財務管理中存在的問題

（一）資(zi)金(jin)管(guan)理不完善，缺乏(fa)監督管(guan)理制(zhi)約機制(zhi)

城(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)當(dang)前在(zai)財(cai)(cai)務(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)優化(hua)上面(mian)(mian)臨的(de)(de)(de)(de)主要(yao)問題就是公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)建(jian)立的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)(ti)系不(bu)夠完善，缺乏必要(yao)的(de)(de)(de)(de)監(jian)督(du)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)機制(zhi)對(dui)(dui)財(cai)(cai)務(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)作進(jin)行有(you)(you)效(xiao)制(zhi)約，主要(yao)體(ti)(ti)現(xian)在(zai)以下兩個方面(mian)(mian)：一方面(mian)(mian)，城(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)建(jian)立的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)(ti)系不(bu)夠完善。公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)內(nei)部控制(zhi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)缺乏有(you)(you)序性，導(dao)(dao)致(zhi)(zhi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)在(zai)執行資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)度時缺乏條(tiao)理(li)(li)(li)(li)性，資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)分散，提高了(le)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)風險，導(dao)(dao)致(zhi)(zhi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)安全性下降。由于缺乏完善的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)金(jin)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)(ti)系，城(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)收(shou)到(dao)(dao)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)金(jin)都是通過統付統籌的(de)(de)(de)(de)模式(shi)進(jin)行收(shou)支的(de)(de)(de)(de)，沒(mei)有(you)(you)設(she)定專(zhuan)門的(de)(de)(de)(de)子資(zi)(zi)(zi)(zi)金(jin)賬戶或(huo)者項目賬戶，導(dao)(dao)致(zhi)(zhi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)(zi)金(jin)使用規劃(hua)較為混(hun)亂，存(cun)在(zai)嚴重的(de)(de)(de)(de)內(nei)部資(zi)(zi)(zi)(zi)金(jin)拆借(jie)現(xian)象；另一方面(mian)(mian)，城(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)缺乏有(you)(you)效(xiao)的(de)(de)(de)(de)監(jian)督(du)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)約機制(zhi)，導(dao)(dao)致(zhi)(zhi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)雖然在(zai)不(bu)斷優化(hua)財(cai)(cai)務(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)機制(zhi)，但具(ju)體(ti)(ti)實施效(xiao)果(guo)卻始(shi)終無法(fa)得到(dao)(dao)有(you)(you)效(xiao)提升。城(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)層(ceng)為了(le)提升公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)經(jing)濟效(xiao)益(yi)，格外重視公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)業務(wu)(wu)開(kai)展，忽略了(le)財(cai)(cai)務(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)對(dui)(dui)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)整(zheng)體(ti)(ti)發展的(de)(de)(de)(de)影響(xiang)，因(yin)而沒(mei)有(you)(you)建(jian)立相關監(jian)督(du)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)度對(dui)(dui)財(cai)(cai)務(wu)(wu)工(gong)作的(de)(de)(de)(de)開(kai)展進(jin)行有(you)(you)效(xiao)監(jian)管(guan)(guan)(guan)(guan)(guan)，導(dao)(dao)致(zhi)(zhi)財(cai)(cai)務(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)作效(xiao)率偏(pian)低(di)，影響(xiang)到(dao)(dao)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)整(zheng)體(ti)(ti)的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)水(shui)平。

（二）企業財務風險管理欠缺獨立性

目(mu)前我國(guo)城投(tou)(tou)(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)在(zai)積(ji)極優化財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)工(gong)(gong)作，但(dan)(dan)由于(yu)(yu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)沒有(you)(you)(you)建(jian)立(li)(li)(li)(li)有(you)(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險管(guan)(guan)理(li)(li)(li)機(ji)制(zhi)(zhi)，導(dao)(dao)致公(gong)(gong)(gong)(gong)(gong)司(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)缺(que)乏獨(du)(du)立(li)(li)(li)(li)性(xing)(xing)，面(mian)(mian)臨著較(jiao)高的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險，主(zhu)要體現(xian)在(zai)以(yi)下兩個方(fang)(fang)面(mian)(mian)：一方(fang)(fang)面(mian)(mian)，大(da)(da)部分城投(tou)(tou)(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)沒有(you)(you)(you)建(jian)立(li)(li)(li)(li)獨(du)(du)立(li)(li)(li)(li)的(de)(de)(de)(de)風(feng)(feng)險控(kong)制(zhi)(zhi)機(ji)構。部分公(gong)(gong)(gong)(gong)(gong)司(si)(si)雖然在(zai)內部管(guan)(guan)理(li)(li)(li)架構中建(jian)立(li)(li)(li)(li)了(le)風(feng)(feng)控(kong)部門(men)，但(dan)(dan)由于(yu)(yu)風(feng)(feng)控(kong)部門(men)開(kai)展(zhan)(zhan)的(de)(de)(de)(de)業(ye)務(wu)(wu)(wu)(wu)(wu)不是(shi)(shi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)核心發展(zhan)(zhan)業(ye)務(wu)(wu)(wu)(wu)(wu)，導(dao)(dao)致公(gong)(gong)(gong)(gong)(gong)司(si)(si)風(feng)(feng)控(kong)部門(men)缺(que)乏有(you)(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)獨(du)(du)立(li)(li)(li)(li)性(xing)(xing)。城投(tou)(tou)(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)與一般企業(ye)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)存(cun)在(zai)較(jiao)大(da)(da)的(de)(de)(de)(de)區別，比如(ru)，部分城投(tou)(tou)(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)開(kai)展(zhan)(zhan)的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)會計(ji)工(gong)(gong)作和(he)投(tou)(tou)(tou)(tou)融(rong)資管(guan)(guan)理(li)(li)(li)工(gong)(gong)作是(shi)(shi)融(rong)合進行的(de)(de)(de)(de)，沒有(you)(you)(you)根據工(gong)(gong)作性(xing)(xing)質進行簡(jian)單分類(lei)管(guan)(guan)理(li)(li)(li)，公(gong)(gong)(gong)(gong)(gong)司(si)(si)執行的(de)(de)(de)(de)內部控(kong)制(zhi)(zhi)管(guan)(guan)理(li)(li)(li)工(gong)(gong)作的(de)(de)(de)(de)控(kong)制(zhi)(zhi)目(mu)標(biao)與一般企業(ye)不同，特別是(shi)(shi)面(mian)(mian)臨一些特殊的(de)(de)(de)(de)項(xiang)目(mu)，城投(tou)(tou)(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)在(zai)進行財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)和(he)風(feng)(feng)險評估時可(ke)能(neng)會傾向于(yu)(yu)回避可(ke)能(neng)會出現(xian)的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險；另一方(fang)(fang)面(mian)(mian)，公(gong)(gong)(gong)(gong)(gong)司(si)(si)沒有(you)(you)(you)建(jian)立(li)(li)(li)(li)健全的(de)(de)(de)(de)內部審(shen)(shen)計(ji)管(guan)(guan)理(li)(li)(li)體系。公(gong)(gong)(gong)(gong)(gong)司(si)(si)缺(que)乏有(you)(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)內部審(shen)(shen)計(ji)管(guan)(guan)理(li)(li)(li)，導(dao)(dao)致城投(tou)(tou)(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)面(mian)(mian)臨著較(jiao)高的(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)險，風(feng)(feng)控(kong)部門(men)也欠缺(que)獨(du)(du)立(li)(li)(li)(li)性(xing)(xing)，給(gei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)開(kai)展(zhan)(zhan)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)工(gong)(gong)作帶來(lai)了(le)較(jiao)大(da)(da)的(de)(de)(de)(de)負(fu)面(mian)(mian)影(ying)響(xiang)，無法(fa)有(you)(you)(you)效(xiao)(xiao)保(bao)障公(gong)(gong)(gong)(gong)(gong)司(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)信息的(de)(de)(de)(de)準確性(xing)(xing)和(he)真實性(xing)(xing)，給(gei)公(gong)(gong)(gong)(gong)(gong)司(si)(si)正常(chang)經營管(guan)(guan)理(li)(li)(li)帶來(lai)了(le)較(jiao)大(da)(da)的(de)(de)(de)(de)風(feng)(feng)險和(he)隱(yin)患。

（三）企業(ye)財務和業(ye)務部門交流不(bu)到位

目前我國城投公司(si)(si)在(zai)優(you)(you)化財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理工作(zuo)過(guo)程(cheng)中(zhong)(zhong)還面(mian)(mian)臨著(zhu)很多(duo)問題，企業(ye)(ye)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)和(he)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)之間(jian)缺乏有(you)效(xiao)(xiao)(xiao)的(de)(de)(de)溝通交流，導(dao)致(zhi)(zhi)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化工作(zuo)開展(zhan)進度(du)緩慢(man)，主要體現在(zai)以下兩個(ge)方(fang)面(mian)(mian)：一(yi)方(fang)面(mian)(mian)，公司(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)和(he)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)之間(jian)職能不同。城投公司(si)(si)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化工作(zuo)主要是由公司(si)(si)的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)完成(cheng)，財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)在(zai)優(you)(you)化過(guo)程(cheng)中(zhong)(zhong)著(zhu)力于追求降低公司(si)(si)的(de)(de)(de)經(jing)營成(cheng)本(ben)，提(ti)升(sheng)(sheng)(sheng)經(jing)營管(guan)(guan)理效(xiao)(xiao)(xiao)率，而業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)參與財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化和(he)管(guan)(guan)理的(de)(de)(de)程(cheng)度(du)都很淺，更(geng)加著(zhu)眼(yan)于開拓業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)，提(ti)升(sheng)(sheng)(sheng)個(ge)人(ren)(ren)(ren)績(ji)效(xiao)(xiao)(xiao)，二者在(zai)職能上存(cun)在(zai)天然的(de)(de)(de)不同。城投公司(si)(si)優(you)(you)化財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理的(de)(de)(de)過(guo)程(cheng)必須要業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)的(de)(de)(de)積極(ji)配合才能順利完成(cheng)，業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)在(zai)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理中(zhong)(zhong)參與度(du)較低，反而因(yin)為(wei)過(guo)度(du)關(guan)注業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)拓展(zhan)和(he)提(ti)升(sheng)(sheng)(sheng)個(ge)人(ren)(ren)(ren)績(ji)效(xiao)(xiao)(xiao)導(dao)致(zhi)(zhi)公司(si)(si)面(mian)(mian)臨較高的(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險；另(ling)一(yi)方(fang)面(mian)(mian)，公司(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)和(he)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門(men)(men)存(cun)在(zai)信息溝通障礙。財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)在(zai)優(you)(you)化財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理工作(zuo)時(shi)，財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)缺乏和(he)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)(ren)員(yuan)(yuan)(yuan)的(de)(de)(de)溝通交流，過(guo)分關(guan)注財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)方(fang)面(mian)(mian)的(de)(de)(de)內容，忽略了業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)對財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)影響(xiang)，財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)工作(zuo)與業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)工作(zuo)無法有(you)效(xiao)(xiao)(xiao)融合，導(dao)致(zhi)(zhi)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理優(you)(you)化工作(zuo)效(xiao)(xiao)(xiao)率始終無法得到(dao)有(you)效(xiao)(xiao)(xiao)提(ti)升(sheng)(sheng)(sheng)。

（四）全面(mian)預(yu)算體系(xi)缺失，缺乏融資預(yu)警機制

目(mu)前(qian)我國城(cheng)投(tou)企業(ye)在財務(wu)管(guan)(guan)理(li)上還沒有(you)建立(li)完善的(de)(de)全面(mian)(mian)(mian)(mian)預(yu)(yu)算(suan)體系，缺(que)乏有(you)效(xiao)的(de)(de)投(tou)融(rong)(rong)資(zi)(zi)(zi)預(yu)(yu)警管(guan)(guan)理(li)機(ji)(ji)制，導致(zhi)公(gong)(gong)司(si)(si)(si)(si)財務(wu)管(guan)(guan)理(li)效(xiao)率降低，主要體現在以(yi)下兩個(ge)方面(mian)(mian)(mian)(mian)：一(yi)方面(mian)(mian)(mian)(mian)，公(gong)(gong)司(si)(si)(si)(si)沒有(you)建立(li)完善的(de)(de)全面(mian)(mian)(mian)(mian)預(yu)(yu)算(suan)管(guan)(guan)理(li)體系。由于缺(que)乏預(yu)(yu)算(suan)管(guan)(guan)理(li)機(ji)(ji)制的(de)(de)約束(shu)，城(cheng)投(tou)公(gong)(gong)司(si)(si)(si)(si)無法通過預(yu)(yu)算(suan)管(guan)(guan)理(li)來提前(qian)規(gui)(gui)劃(hua)公(gong)(gong)司(si)(si)(si)(si)內部的(de)(de)各項業(ye)務(wu)工(gong)作，無法整(zheng)合內部各項資(zi)(zi)(zi)源(yuan)并(bing)對資(zi)(zi)(zi)源(yuan)進(jin)行科學(xue)、合理(li)的(de)(de)分配，導致(zhi)公(gong)(gong)司(si)(si)(si)(si)執行的(de)(de)預(yu)(yu)算(suan)管(guan)(guan)理(li)和(he)(he)(he)公(gong)(gong)司(si)(si)(si)(si)制定的(de)(de)長(chang)期(qi)戰(zhan)略規(gui)(gui)劃(hua)方向(xiang)和(he)(he)(he)目(mu)標存(cun)在差異，無法有(you)效(xiao)的(de)(de)促(cu)進(jin)公(gong)(gong)司(si)(si)(si)(si)實現長(chang)期(qi)發(fa)展(zhan)目(mu)標，還可能造成公(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)金的(de)(de)短缺(que)，影響到公(gong)(gong)司(si)(si)(si)(si)整(zheng)體的(de)(de)發(fa)展(zhan)和(he)(he)(he)規(gui)(gui)劃(hua)；另一(yi)方面(mian)(mian)(mian)(mian)，公(gong)(gong)司(si)(si)(si)(si)沒有(you)建立(li)有(you)效(xiao)的(de)(de)融(rong)(rong)資(zi)(zi)(zi)預(yu)(yu)警機(ji)(ji)制。城(cheng)投(tou)公(gong)(gong)司(si)(si)(si)(si)當前(qian)的(de)(de)主營業(ye)務(wu)是為政府機(ji)(ji)構提供融(rong)(rong)資(zi)(zi)(zi)服務(wu)，但目(mu)前(qian)城(cheng)投(tou)公(gong)(gong)司(si)(si)(si)(si)已經開(kai)(kai)始面(mian)(mian)(mian)(mian)臨轉(zhuan)型，融(rong)(rong)資(zi)(zi)(zi)業(ye)務(wu)開(kai)(kai)展(zhan)受到限(xian)制，公(gong)(gong)司(si)(si)(si)(si)融(rong)(rong)資(zi)(zi)(zi)渠道也(ye)開(kai)(kai)始收緊，意味著公(gong)(gong)司(si)(si)(si)(si)將面(mian)(mian)(mian)(mian)臨著較高的(de)(de)融(rong)(rong)資(zi)(zi)(zi)成本(ben)，融(rong)(rong)資(zi)(zi)(zi)效(xiao)率也(ye)會相(xiang)應降低，公(gong)(gong)司(si)(si)(si)(si)在融(rong)(rong)資(zi)(zi)(zi)管(guan)(guan)理(li)上將面(mian)(mian)(mian)(mian)臨較大的(de)(de)壓力，不(bu)利于公(gong)(gong)司(si)(si)(si)(si)開(kai)(kai)展(zhan)長(chang)期(qi)業(ye)務(wu)和(he)(he)(he)實現公(gong)(gong)司(si)(si)(si)(si)戰(zhan)略規(gui)(gui)劃(hua)目(mu)標。

四、城投公司財務管理的優化路徑

（一）加(jia)強對(dui)資金管(guan)理制度(du)的建設(she)，完(wan)善監(jian)管(guan)體制

對(dui)(dui)于(yu)(yu)目前我國(guo)城(cheng)(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)建(jian)(jian)(jian)(jian)設(she)不(bu)夠完善(shan)，缺(que)乏有(you)(you)效(xiao)的(de)(de)(de)(de)監(jian)督(du)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)制(zhi)(zhi)約(yue)機(ji)制(zhi)(zhi)的(de)(de)(de)(de)情況來看，城(cheng)(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)應(ying)當(dang)加(jia)強(qiang)(qiang)對(dui)(dui)建(jian)(jian)(jian)(jian)設(she)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)體系，完善(shan)監(jian)督(du)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)機(ji)制(zhi)(zhi)，具體可(ke)以通過以下幾個方面進(jin)(jin)(jin)(jin)行考慮：首先，公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)應(ying)當(dang)建(jian)(jian)(jian)(jian)立(li)(li)完善(shan)的(de)(de)(de)(de)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)體系。由(you)于(yu)(yu)城(cheng)(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)屬于(yu)(yu)地方政府(fu)的(de)(de)(de)(de)投(tou)融資(zi)(zi)(zi)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)平臺，因(yin)此(ci)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)本身開展(zhan)(zhan)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)活(huo)動(dong)就非常頻繁(fan)，公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)通過建(jian)(jian)(jian)(jian)立(li)(li)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)體系，可(ke)以進(jin)(jin)(jin)(jin)一步保障公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)正常運轉(zhuan)，提(ti)(ti)(ti)升資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)使(shi)用效(xiao)率。城(cheng)(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)量非常大，因(yin)此(ci)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)需要(yao)保證內部(bu)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)鏈條(tiao)的(de)(de)(de)(de)高度(du)穩定，通過完善(shan)的(de)(de)(de)(de)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)體系來優(you)化資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)；其次，加(jia)強(qiang)(qiang)對(dui)(dui)應(ying)收(shou)(shou)(shou)賬款(kuan)(kuan)的(de)(de)(de)(de)回收(shou)(shou)(shou)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)，建(jian)(jian)(jian)(jian)立(li)(li)有(you)(you)效(xiao)的(de)(de)(de)(de)催收(shou)(shou)(shou)機(ji)制(zhi)(zhi)，提(ti)(ti)(ti)升公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)回收(shou)(shou)(shou)率。公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)通過建(jian)(jian)(jian)(jian)立(li)(li)應(ying)收(shou)(shou)(shou)賬款(kuan)(kuan)回收(shou)(shou)(shou)機(ji)制(zhi)(zhi)，可(ke)以緩(huan)解由(you)于(yu)(yu)項目開展(zhan)(zhan)而帶來的(de)(de)(de)(de)現金(jin)(jin)(jin)(jin)(jin)(jin)(jin)流壓力，促進(jin)(jin)(jin)(jin)應(ying)收(shou)(shou)(shou)賬款(kuan)(kuan)的(de)(de)(de)(de)回款(kuan)(kuan)，保證公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)留(liu)有(you)(you)足夠的(de)(de)(de)(de)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)應(ying)對(dui)(dui)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)需求，也強(qiang)(qiang)化了對(dui)(dui)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)的(de)(de)(de)(de)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)和(he)核算，進(jin)(jin)(jin)(jin)一步提(ti)(ti)(ti)升了公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)財(cai)(cai)(cai)務核算能(neng)力，提(ti)(ti)(ti)高城(cheng)(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)在資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)上(shang)的(de)(de)(de)(de)精(jing)細化管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)；最(zui)后，城(cheng)(cheng)投(tou)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)應(ying)當(dang)加(jia)強(qiang)(qiang)對(dui)(dui)監(jian)督(du)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)機(ji)制(zhi)(zhi)的(de)(de)(de)(de)建(jian)(jian)(jian)(jian)設(she)。公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)在優(you)化財(cai)(cai)(cai)務管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工作(zuo)(zuo)時，如果沒有(you)(you)建(jian)(jian)(jian)(jian)立(li)(li)配套的(de)(de)(de)(de)監(jian)督(du)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)機(ji)制(zhi)(zhi)，將導(dao)致公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)財(cai)(cai)(cai)務管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工作(zuo)(zuo)無法積極有(you)(you)效(xiao)的(de)(de)(de)(de)落實下去(qu)。公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)通過建(jian)(jian)(jian)(jian)立(li)(li)完善(shan)的(de)(de)(de)(de)監(jian)督(du)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)機(ji)制(zhi)(zhi)，可(ke)以強(qiang)(qiang)化對(dui)(dui)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)活(huo)動(dong)的(de)(de)(de)(de)約(yue)束和(he)制(zhi)(zhi)約(yue)，促進(jin)(jin)(jin)(jin)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)活(huo)動(dong)的(de)(de)(de)(de)順利開展(zhan)(zhan)，提(ti)(ti)(ti)升資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)使(shi)用效(xiao)率。在監(jian)督(du)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)機(ji)制(zhi)(zhi)作(zuo)(zuo)用下，提(ti)(ti)(ti)高了公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)各(ge)項財(cai)(cai)(cai)務數據(ju)和(he)信(xin)息的(de)(de)(de)(de)真(zhen)實性和(he)準確性，為公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)管(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)層作(zuo)(zuo)出經濟決(jue)策提(ti)(ti)(ti)供更有(you)(you)效(xiao)的(de)(de)(de)(de)財(cai)(cai)(cai)務數據(ju)支撐。

（二）加強企業(ye)財(cai)務(wu)風(feng)險管理獨立性

基于目前我國城投公(gong)司(si)(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)(li)(li)(li)缺乏(fa)獨(du)(du)立性，導致公(gong)司(si)(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管理(li)(li)(li)(li)(li)工作(zuo)(zuo)執行(xing)效果不佳，相關控(kong)(kong)(kong)制活動(dong)收效甚微(wei)，城投公(gong)司(si)(si)(si)應(ying)當加強對(dui)(dui)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)優(you)化(hua)，強化(hua)對(dui)(dui)風(feng)(feng)(feng)(feng)控(kong)(kong)(kong)部(bu)(bu)(bu)門(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)獨(du)(du)立性建(jian)設，具體可(ke)(ke)以通過(guo)以下幾(ji)個(ge)方面(mian)進(jin)行(xing)考(kao)慮：首先，公(gong)司(si)(si)(si)應(ying)當從(cong)內(nei)部(bu)(bu)(bu)組織架構(gou)上出發，建(jian)立財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)(li)(li)(li)機(ji)構(gou)。公(gong)司(si)(si)(si)優(you)化(hua)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管理(li)(li)(li)(li)(li)工作(zuo)(zuo)需要(yao)交給(gei)專門(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)部(bu)(bu)(bu)門(men)進(jin)行(xing)，這樣不僅可(ke)(ke)以提(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)(li)(li)(li)機(ji)構(gou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)獨(du)(du)立性，也給(gei)予了(le)相應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監督(du)管理(li)(li)(li)(li)(li)職(zhi)能，財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)(li)(li)(li)人員(yuan)(yuan)可(ke)(ke)以更加及(ji)時的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發現公(gong)司(si)(si)(si)開(kai)(kai)展(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)各項財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管理(li)(li)(li)(li)(li)活動(dong)中可(ke)(ke)能出現的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)，并(bing)及(ji)時根據(ju)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)規(gui)定以及(ji)公(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際(ji)經(jing)營(ying)情況進(jin)行(xing)針對(dui)(dui)性的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)解決，降低(di)了(le)公(gong)司(si)(si)(si)面(mian)臨的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)；其(qi)次，提(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)控(kong)(kong)(kong)制部(bu)(bu)(bu)門(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)獨(du)(du)立性，幫助風(feng)(feng)(feng)(feng)控(kong)(kong)(kong)人員(yuan)(yuan)進(jin)一步明確自(zi)身(shen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)職(zhi)責(ze)(ze)。公(gong)司(si)(si)(si)風(feng)(feng)(feng)(feng)控(kong)(kong)(kong)人員(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)專業性和責(ze)(ze)任(ren)(ren)感(gan)對(dui)(dui)公(gong)司(si)(si)(si)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)(li)(li)(li)和控(kong)(kong)(kong)制活動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)開(kai)(kai)展(zhan)(zhan)有著重要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影響(xiang)。公(gong)司(si)(si)(si)通過(guo)組建(jian)專業化(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)(li)(li)(li)(li)團隊，可(ke)(ke)以提(ti)升風(feng)(feng)(feng)(feng)控(kong)(kong)(kong)部(bu)(bu)(bu)門(men)整體的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)責(ze)(ze)任(ren)(ren)感(gan)，強化(hua)公(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管控(kong)(kong)(kong)水平，避(bi)免公(gong)司(si)(si)(si)因(yin)為過(guo)高的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)影響(xiang)到其(qi)他(ta)經(jing)營(ying)管理(li)(li)(li)(li)(li)工作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)順利開(kai)(kai)展(zhan)(zhan)；最后，加強對(dui)(dui)公(gong)司(si)(si)(si)內(nei)部(bu)(bu)(bu)其(qi)他(ta)部(bu)(bu)(bu)門(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)控(kong)(kong)(kong)制工作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)宣傳，鼓勵其(qi)他(ta)部(bu)(bu)(bu)門(men)人員(yuan)(yuan)積極配合財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)控(kong)(kong)(kong)制工作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)開(kai)(kai)展(zhan)(zhan)。負責(ze)(ze)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)人員(yuan)(yuan)在其(qi)他(ta)部(bu)(bu)(bu)門(men)人員(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)積極參與和共同配合下，可(ke)(ke)以進(jin)一步優(you)化(hua)公(gong)司(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管理(li)(li)(li)(li)(li)工作(zuo)(zuo)，提(ti)升財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)控(kong)(kong)(kong)管理(li)(li)(li)(li)(li)水平，降低(di)公(gong)司(si)(si)(si)在經(jing)營(ying)管理(li)(li)(li)(li)(li)環節面(mian)臨的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)。

（三）促進財務與業(ye)務部(bu)門的密切交流

基于(yu)目前我國城(cheng)(cheng)(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)和(he)(he)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)之(zhi)間(jian)缺乏(fa)有效(xiao)的(de)(de)(de)(de)(de)(de)溝(gou)(gou)通(tong)(tong)交(jiao)流(liu)(liu)，導致公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理優(you)(you)化(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)進(jin)(jin)度(du)緩慢，城(cheng)(cheng)(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)應當促(cu)進(jin)(jin)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)和(he)(he)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)之(zhi)間(jian)的(de)(de)(de)(de)(de)(de)溝(gou)(gou)通(tong)(tong)交(jiao)流(liu)(liu)，幫助公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)與業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)融(rong)(rong)合(he)，提(ti)升(sheng)(sheng)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理效(xiao)率(lv)，具體(ti)可(ke)(ke)以(yi)(yi)通(tong)(tong)過以(yi)(yi)下幾個(ge)方(fang)面進(jin)(jin)行(xing)考慮(lv)：首先(xian)，城(cheng)(cheng)(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)應當做(zuo)好做(zuo)好財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)和(he)(he)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)在(zai)整個(ge)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)中(zhong)的(de)(de)(de)(de)(de)(de)定位。財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)主(zhu)導部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)是公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)，財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)應當積(ji)極引導公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)其他部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)，特別是業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)主(zhu)動參與到財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)中(zhong)來(lai)，加(jia)強(qiang)與業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)人(ren)員的(de)(de)(de)(de)(de)(de)溝(gou)(gou)通(tong)(tong)交(jiao)流(liu)(liu)，了(le)解公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)具體(ti)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)開(kai)展(zhan)情況，與公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理進(jin)(jin)行(xing)結(jie)合(he)，從而提(ti)升(sheng)(sheng)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)質量，也進(jin)(jin)一(yi)步促(cu)進(jin)(jin)了(le)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)開(kai)展(zhan)，降低業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)中(zhong)要面臨(lin)的(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)；其次，城(cheng)(cheng)(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)以(yi)(yi)及投(tou)(tou)融(rong)(rong)資管(guan)(guan)理部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)要掌握更(geng)多有關財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)上(shang)的(de)(de)(de)(de)(de)(de)專(zhuan)業(ye)(ye)(ye)知識(shi)，了(le)解公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)開(kai)展(zhan)的(de)(de)(de)(de)(de)(de)流(liu)(liu)程(cheng)。業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)和(he)(he)投(tou)(tou)融(rong)(rong)資部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)在(zai)深(shen)入了(le)解財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理制度(du)和(he)(he)執行(xing)流(liu)(liu)程(cheng)過程(cheng)中(zhong)，可(ke)(ke)以(yi)(yi)掌握更(geng)多專(zhuan)業(ye)(ye)(ye)化(hua)的(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)知識(shi)，了(le)解財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)管(guan)(guan)控對(dui)(dui)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)開(kai)展(zhan)和(he)(he)投(tou)(tou)融(rong)(rong)資業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)開(kai)展(zhan)的(de)(de)(de)(de)(de)(de)重(zhong)要作(zuo)(zuo)(zuo)(zuo)用，降低在(zai)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)中(zhong)可(ke)(ke)能會(hui)有的(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)，促(cu)進(jin)(jin)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)和(he)(he)投(tou)(tou)融(rong)(rong)資部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)更(geng)加(jia)積(ji)極主(zhu)動的(de)(de)(de)(de)(de)(de)配合(he)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)開(kai)展(zhan)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)優(you)(you)化(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，從而提(ti)升(sheng)(sheng)城(cheng)(cheng)(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理水平；最后，城(cheng)(cheng)(cheng)投(tou)(tou)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)可(ke)(ke)以(yi)(yi)利用信(xin)(xin)息(xi)(xi)(xi)化(hua)管(guan)(guan)理手(shou)段，建立財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理信(xin)(xin)息(xi)(xi)(xi)化(hua)平臺，通(tong)(tong)過對(dui)(dui)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)信(xin)(xin)息(xi)(xi)(xi)化(hua)平臺的(de)(de)(de)(de)(de)(de)完善和(he)(he)補充，使(shi)(shi)得(de)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)執行(xing)的(de)(de)(de)(de)(de)(de)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)理流(liu)(liu)程(cheng)更(geng)加(jia)專(zhuan)業(ye)(ye)(ye)化(hua)，各項流(liu)(liu)程(cheng)的(de)(de)(de)(de)(de)(de)開(kai)展(zhan)更(geng)加(jia)流(liu)(liu)暢化(hua)，既可(ke)(ke)以(yi)(yi)有效(xiao)提(ti)升(sheng)(sheng)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員的(de)(de)(de)(de)(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)效(xiao)率(lv)，也可(ke)(ke)以(yi)(yi)促(cu)進(jin)(jin)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員對(dui)(dui)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)程(cheng)和(he)(he)制度(du)的(de)(de)(de)(de)(de)(de)理解，使(shi)(shi)得(de)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)息(xi)(xi)(xi)和(he)(he)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)息(xi)(xi)(xi)之(zhi)間(jian)的(de)(de)(de)(de)(de)(de)傳遞和(he)(he)交(jiao)換(huan)更(geng)加(jia)方(fang)便(bian)，強(qiang)化(hua)了(le)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)與業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)之(zhi)間(jian)信(xin)(xin)息(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)溝(gou)(gou)通(tong)(tong)。

（四）進一步拓展融資模式(shi)，健全預算管理體系

由于目(mu)前(qian)我國城投(tou)(tou)公(gong)(gong)司缺乏完善的(de)(de)(de)(de)全(quan)(quan)面(mian)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)體(ti)系，公(gong)(gong)司融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)渠道(dao)收緊，融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)模式(shi)出(chu)現(xian)較大(da)變(bian)化(hua)，導致(zhi)城投(tou)(tou)公(gong)(gong)司無法有效(xiao)應(ying)(ying)對當(dang)前(qian)的(de)(de)(de)(de)市場變(bian)化(hua)，融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)成(cheng)本(ben)(ben)和風險也在不(bu)斷提(ti)(ti)升(sheng)，公(gong)(gong)司應(ying)(ying)當(dang)進(jin)(jin)(jin)一(yi)(yi)步(bu)健(jian)全(quan)(quan)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)體(ti)系，拓展(zhan)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)渠道(dao)，提(ti)(ti)升(sheng)公(gong)(gong)司的(de)(de)(de)(de)核(he)心競爭力，具體(ti)可以(yi)(yi)通過以(yi)(yi)下幾(ji)個(ge)方(fang)(fang)面(mian)進(jin)(jin)(jin)行(xing)考慮：首(shou)先，公(gong)(gong)司應(ying)(ying)當(dang)轉變(bian)傳(chuan)統的(de)(de)(de)(de)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)方(fang)(fang)式(shi)，建立符合(he)(he)公(gong)(gong)司實際經營(ying)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)情況以(yi)(yi)及(ji)市場發展(zhan)情況的(de)(de)(de)(de)全(quan)(quan)面(mian)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)體(ti)系。在健(jian)全(quan)(quan)的(de)(de)(de)(de)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)體(ti)系下，公(gong)(gong)司可以(yi)(yi)提(ti)(ti)前(qian)對各(ge)項(xiang)業務工作(zuo)(zuo)(zuo)和融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)工作(zuo)(zuo)(zuo)的(de)(de)(de)(de)開展(zhan)進(jin)(jin)(jin)行(xing)規劃，將公(gong)(gong)司當(dang)前(qian)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)進(jin)(jin)(jin)行(xing)整合(he)(he)，再根(gen)據(ju)業務開展(zhan)情況對資(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)進(jin)(jin)(jin)行(xing)科(ke)學、合(he)(he)理(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)分(fen)配，保證業務的(de)(de)(de)(de)順利開展(zhan)，也提(ti)(ti)升(sheng)了公(gong)(gong)司各(ge)項(xiang)資(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)的(de)(de)(de)(de)使用效(xiao)率(lv)(lv)，促進(jin)(jin)(jin)公(gong)(gong)司利潤最(zui)大(da)化(hua)；其(qi)次，公(gong)(gong)司要加強對全(quan)(quan)面(mian)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)工作(zuo)(zuo)(zuo)的(de)(de)(de)(de)執(zhi)行(xing)。全(quan)(quan)面(mian)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)工作(zuo)(zuo)(zuo)從預(yu)(yu)(yu)(yu)算(suan)制(zhi)(zhi)定(ding)、執(zhi)行(xing)、監(jian)督(du)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)到(dao)后期(qi)的(de)(de)(de)(de)復(fu)盤都需要公(gong)(gong)司多個(ge)部(bu)門(men)的(de)(de)(de)(de)共同參與(yu)才能順利完成(cheng)，公(gong)(gong)司應(ying)(ying)當(dang)根(gen)據(ju)戰略目(mu)標(biao)和各(ge)部(bu)門(men)制(zhi)(zhi)定(ding)的(de)(de)(de)(de)預(yu)(yu)(yu)(yu)算(suan)計劃來(lai)制(zhi)(zhi)定(ding)出(chu)符合(he)(he)公(gong)(gong)司發展(zhan)和實際業務情況的(de)(de)(de)(de)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)方(fang)(fang)案，通過激勵制(zhi)(zhi)度(du)，提(ti)(ti)升(sheng)各(ge)部(bu)門(men)參與(yu)預(yu)(yu)(yu)(yu)算(suan)執(zhi)行(xing)的(de)(de)(de)(de)積極(ji)性，進(jin)(jin)(jin)一(yi)(yi)步(bu)促進(jin)(jin)(jin)全(quan)(quan)面(mian)預(yu)(yu)(yu)(yu)算(suan)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)工作(zuo)(zuo)(zuo)的(de)(de)(de)(de)執(zhi)行(xing)，提(ti)(ti)升(sheng)公(gong)(gong)司整體(ti)財務管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)水平；最(zui)后，城投(tou)(tou)公(gong)(gong)司應(ying)(ying)當(dang)進(jin)(jin)(jin)一(yi)(yi)步(bu)拓展(zhan)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)模式(shi)，建立融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)預(yu)(yu)(yu)(yu)警機制(zhi)(zhi)，提(ti)(ti)升(sheng)公(gong)(gong)司的(de)(de)(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)效(xiao)率(lv)(lv)。公(gong)(gong)司在拓展(zhan)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)渠道(dao)和優化(hua)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)模式(shi)過程中，應(ying)(ying)當(dang)從公(gong)(gong)司全(quan)(quan)局觀的(de)(de)(de)(de)角度(du)進(jin)(jin)(jin)行(xing)，充分(fen)考慮到(dao)公(gong)(gong)司當(dang)前(qian)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)模式(shi)中的(de)(de)(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)成(cheng)本(ben)(ben)、渠道(dao)、規模、期(qi)限等，建立融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)預(yu)(yu)(yu)(yu)警機制(zhi)(zhi)，可以(yi)(yi)進(jin)(jin)(jin)一(yi)(yi)步(bu)提(ti)(ti)升(sheng)公(gong)(gong)司對融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)掌控(kong)，在拓展(zhan)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)渠道(dao)的(de)(de)(de)(de)同時(shi)，降低公(gong)(gong)司的(de)(de)(de)(de)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)成(cheng)本(ben)(ben)，為公(gong)(gong)司經營(ying)管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)創造更多的(de)(de)(de)(de)經濟效(xiao)益，促進(jin)(jin)(jin)城投(tou)(tou)公(gong)(gong)司的(de)(de)(de)(de)財務管(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)。

五、結語

目前我國城投公(gong)司(si)在優化財(cai)務管(guan)(guan)(guan)理(li)過程中還存在很多問(wen)題，公(gong)司(si)應當加(jia)強(qiang)(qiang)對財(cai)務管(guan)(guan)(guan)理(li)的(de)(de)建(jian)設，從(cong)公(gong)司(si)長期戰略(lve)發展規劃和(he)當前的(de)(de)實際經營情況出發，建(jian)立完(wan)善的(de)(de)財(cai)務管(guan)(guan)(guan)理(li)體系(xi)，加(jia)強(qiang)(qiang)對資(zi)金的(de)(de)監管(guan)(guan)(guan)，建(jian)立預算管(guan)(guan)(guan)理(li)及(ji)融資(zi)預警機制，提升公(gong)司(si)財(cai)務風控的(de)(de)獨立性，優化內部控制建(jian)設，提升財(cai)務管(guan)(guan)(guan)理(li)和(he)公(gong)司(si)各項業務工作(zuo)的(de)(de)融合(he)程度，促進(jin)公(gong)司(si)建(jian)立核心(xin)競爭力和(he)創(chuang)造(zao)更多的(de)(de)經濟效(xiao)益，進(jin)一(yi)步(bu)推動城投公(gong)司(si)的(de)(de)發展。

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作者:張璟