【摘要】 投融资平台是一种依靠地方政府的信誉及担保,资金来源主要通过银行贷款和发行金融债券融资的高负债经营的国有企业。传统的绩效评估指标局限于平台公司财务方面的评价,缺乏非财务方面的评价,无法体现准公共财政的社会性、不完全营利性和管理规范化特征。基于改进后的平衡计分卡的地方投融资平台绩效评估研究结果表明,完成政府使命是地方投融资平台绩效的主要影响因子,我国地方投融资平台绩效还有很大的提升空间;其偿债能力和盈利能力指标绩效必须引起我们的关注,并通过提升其盈利能力来提高其偿债能力和抵御风险能力。更多还原

【Abstract】 Investment and financing platform is a state-owned enterprises by the high debt management relying on local government credit and guarantee, whose funds are from bank loans and financial bonds. The traditional performance evaluation index is limited to the financial evaluation of the platform company and the lack of non-financial aspects of evaluation, which cannot reflect the quasi-public finance features, such as sociality, not-for-profit and standardized management. Based on the improved BSC, the results show that the completion of the government mission is the main factor of local investment and financing platform performance, there is still much more improvement room on China’s local investment and financing platform performance. Their solvency and profitability performance must attract our attention, which claims to enhance their profitability to improve their solvency and risk-resisting ability.更多还原