基于因果逻辑与凑效逻辑的中国地方政府融资平台转型过程研究 ——以 XX 平台公司为例

##plugins.themes.bootstrap3.article.main##

政 蒋
奡 陈

摘要

为了探讨中国地方政府融资平台转型过程现状、问题,并提出有效对策,本文采用文献资料法、访谈法和案例分析法、扎根理论法,以 XX 平台公司为例,依据因果逻辑与凑效逻辑,分析了 XX 平台公司转型过程中的实际情况与问题。研究结果显示,当中国地方政府融资平台处于转型的不同阶段,需要结合自身的平台属性,面对的环境,采取科学的方式方法,借助因果逻辑与凑效逻辑“求同”或“求异”优化决策,选择适合自身发展的策略推动平台的成功转型和可持续发展。中国地方政府融资平台转型不仅要重视外部管理,更要强调内部管理,要顺应时代与环境的发展改变,从管经营到管资本的发展,完成合法性阈值的跨越,将是未来中国地方政府融资平台转型的发展趋势。

##plugins.themes.bootstrap3.article.details##

栏目
研究型文章

参考

Ao, W. (2017). The transformation of local government debt fnancing platforms. Modern Economic Information, (12), 489. [in Chinese]

Liu, D. H. (2018). Reflections on the transformation of local government fnancing platforms. Chinese Township Enterprise Accounting, (4), 39-40. [in Chinese]

Qiao, B. Y. (2017). Deepening the fnancial relationship between the central and local governments. New Financial Management (Government Financial Management), (1), 67-69. [in Chinese]

Sarasvathy, S. D. (2001). Causation and effectuation: Toward a theoretical shift from economic inevitability to entrepreneurial contingency. Academy of Management Review, 26(2), 243-263.

Tian, N. (2018). Analysis of the problems and countermeasures of the transformation and development of local government investment and fnancing platforms under the new economic normal. Modern State-owned Enterprise Research, (14), 99-112. [in Chinese]

Wei, L. (2005). He Jing “casts spells” Temasek. Corporate Magazine, (10), 56-59. [in Chinese]

Zhao, P. L. (2018). Analysis of the problems in the fnancial management of local government fnancing platforms and fnancial countermeasures for transformation and development. Accounting Study, (31), 51-52. [in Chinese]

Zhao, Q. H., Zhang, L. C., Feng, B. I., & Liu, W. (2016). Problems in local government fnancing and countermeasures. Finance Science, (7), 7-20. [in Chinese]