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随着改革开放的不断深入,城市基础设施实现了跨越式发展。一方面,建设规模越来越大,建设速度越来越快;另一方面,城市基础设施的资金来源正在拓宽,除财政拨款外,还通过市场手段融资举债,采取代理、BT、BOT等多种建设模式,其建设投资规模大、建设周期长、财务人员缺乏项目管理经验等,使市政工程项目财务管理工作日趋复杂。因此,研究如何进一步加强市政工程项目财务风险管理、提高资金使用效益、防范财务风险显得尤为重要。
With the deepening of reform and opening up, urban infrastructure has achieved leaps and bounds. On the one hand, the scale of construction is getting bigger and bigger, and the construction speed is getting faster and faster; on the other hand, the capital sources of urban infrastructure are being broadened. In addition to the financial appropriation, it is also financed by market means to borrow and take agents, such as BT and BOT As for the construction mode, the investment in construction is large in scale, the construction period is long, and the finance staff lack experience in project management, which makes the financial management of municipal engineering projects more complicated. Therefore, it is particularly important to study how to further strengthen the financial risk management of municipal engineering projects, improve the efficiency of capital utilization and prevent financial risks.