摘要
在“双碳”目标和控杠杆的双重背景下,为实现电力企业高质量发展,亟须创新权益融资渠道。本文结合REITs的权益融资属性,在分析Pre-REITs、类REITs和公募REITs三种产品特征和相对优势基础上,提出“筑巢引凤”“腾笼换鸟”“凤凰涅槃”等业务模式,并介绍了国家电投在REITs上的创新实践,以期助力电力企业高质量发展。
Under the dual background of"double carbon"goal and leverage control,in order to achieve high-quality development of power enterprises,it is urgent to innovate equity financing channels.Based on the equity financing attribute of REITs and the analysis of the characteristics and comparative advantages of Pre-REITs,quasi-REITs and publicly offered REITs,this paper proposes business models such as"attracting phoenix by building nests","changing birds by vacating cages"and"phoenix nirvana",and introduces the innovative REITs practice of State Power Investment,aiming to help power enterprises to develop in a high-quality way.
作者
张宝珠
何召滨
Zhang Baozhu;He Zhaobin
出处
《管理会计研究》
2022年第6期30-43,共14页
MANAGEMENT ACCOUNTING STUDIES
