“钱荒”背景下的国有交通企业资金盈余管理探讨

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新一轮的“钱荒”不仅使银行受到冲击,也给资金需求量大的国有交通企业带来一定的影响,具体表现为融资更加困难、已有负债还款压力变大等。本文在分析了国有交通企业资金管理存在问题的基础上,主要分析在“钱荒”背景下,交通企业如何通过资金盈余管理,更好地适应“钱荒”环境。 The new round of “money shortage” not only affected the banks, but also brought some influence to the state-owned transportation enterprises with large fund demand. This is manifested in the fact that it is more difficult to raise funds and the existing pressure on debt repayment has increased. Based on the analysis of the existing problems in the state-owned transportation enterprises’ fund management, this paper mainly analyzes how the transportation enterprises can better adapt to the “money shortage” environment through the management of capital surplus in the context of “money shortage ”.
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