RETRACTED: Research on the risk management of the accounting information of public–private partnership financing mode in the pricing of listed companies' bonds

Abstract

As the bonds of China’s listed companies have been popularized recently, it becomes an important subject faced by governments at all levels to display the listed companies’ role in currency regulation and control policies in the bond filed; an estimate method for the listed companies’ bond price equilibrium model based on the accounting information of public–private partnership financing pattern has been proposed in this paper. First, the bond price equilibrium estimate model of the listed companies is constructed on the counterweight and restriction to the bond market price of the listed companies by the financial institutions, bond institutions, and credit institutions of the listed companies to make efficient estimate on the bond price equilibrium model of listed companies and deeply analyze the influences of monetary policy on the bond price trend of the domestic listed companies. According to the experimental result, prudent policy at the national level remains necessary to the bond price of the current listed companies in resisting the financing risk to reduce the loan-to-value of the listed companies in the bond field.