ZT City Investment Group Debt Risk Control Research

China’s prevention of local government debt risk research mostly focus on the government point of view to improve the local government’s debt control measures to reduce the risk,or establish the evaluation model,the establishment of evaluation indicators,analysis of data to ease the specific conclusions of the debt risk.But for the transition to the platform for local government investing and financing and still occupy the local debt component of the debt risk control research is rare.The research on debt risk control of a single platform enterprise can help the enterprise to control the occurrence of debt risk itself,to improve its internal control system measures to reduce the risk of corporate debt,and help other enterprises to learn from the transformation process.The paper summarizes the existing literature,and uses ZT City Investment Company case analysis and chart analysis to study the debt risk control of investment and financing platform enterprises.The paper explains the process of the emergence and development of the platform,introduces the debt risk on the platform for local government investing and financing.Due to the particularity of the platform,the debt characteristics of the platform are more conductive,agglomeration and resonance.The reason for its formation is complexion.The introduction of research case enterprises,and the main content of the study pave the way and transition,the status of its debt risk analysis,the use of a set of data to illustrate the investment and financing platform for corporate earnings characteristics,and ZT City Investment Company debt risk for a simple analysis,Resulting in financing and capital operation of the internal control mechanism is not perfect will lead to the platform of the financing structure is irrational,prone to excessive debt.Then,the internal control of the debt of ZT Investment Company is analyzed by factor classification: internal environment,risk assessment,control activities,information and communication,and continuous supervision.According to the actual situation comb the Group in the debt risk prevention and control of the shortcomings.The last part is to improve the platform of corporate debt risk control measures,the first design of the debt risk control schematic flow chart,the elements complement each other,promote each other.Under the background of the effective control environment,the implementation of enterprise risk assessment and effective management of its control activities,in ensuring the smooth internal and external communication under the premise of both internal and external supervision The Local government debt risk as a national economic development potential economic crisis factors,local debt risk reduction and control can contribute to the national macroeconomic development.