本文關鍵詞： 財務風險 財務風險識別 財務風險預警 財務風險防范　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：建筑行業(yè)在國民產(chǎn)業(yè)中一直占據(jù)著半壁江山的地位,國家和地方政府的稅收很大部分都來自于建筑及其衍生行業(yè)。行政區(qū)域內(nèi)建筑行業(yè)的發(fā)展程度能夠反映當?shù)氐某擎?zhèn)化程度,因此,很多地方政府都將當?shù)氐慕ㄖ?guī)模作為政績的一種表現(xiàn)形式。建筑行業(yè)的發(fā)展對基礎設施的建設能夠起到一定的推動作用,所以建筑行業(yè)的興衰與發(fā)展和國民生計息息相關。但是隨著經(jīng)濟的高速發(fā)展,大量人口涌入城市,許多大中型城市的人口數(shù)量在短短三十幾年的時間內(nèi)激增了數(shù)十倍,大部分城市原有的建筑能力已經(jīng)完全無法滿足急速增長的城市人口的需要。近年來,國際金融危機爆發(fā),國內(nèi)部分房地產(chǎn)開發(fā)商和"炒房團"相互勾結,一邊囤貨奇居,一邊惡意抬高高房地產(chǎn)價格,導致建筑行業(yè)的經(jīng)營環(huán)境受到投機者的嚴重干擾,政府為保證建筑行業(yè)的穩(wěn)定性加大了宏觀調(diào)控的力度,房地產(chǎn)行業(yè)這一系列的惡性競爭使得建筑行業(yè)的財務風險進一步變大。在現(xiàn)在這種情況下,如何調(diào)整建筑行業(yè)企業(yè)的產(chǎn)業(yè)結構,合理規(guī)避和防范財務風險已經(jīng)成為建筑行業(yè)亟待解決的問題。因此,對建筑行業(yè)財務風險進行研究并對風險作出相關預警和防范顯得越發(fā)重要,加強財務風險防范對建筑行業(yè)的經(jīng)營與發(fā)展有著重要的意義。以效用理論為基礎,以建筑行業(yè)為切入點,運用比較分析法首先對建筑行業(yè)目前的財務風險及其產(chǎn)生的原因進行分析研究,發(fā)現(xiàn)目前建筑行業(yè)的財務風險形成的原因主要為:國家政策變化的宏觀政策風險、同行業(yè)競爭的市場風險、業(yè)主決算不及時的訴訟風險、長期墊資的資金風險以及分配不合理的利潤風險。其次依據(jù)對建筑行業(yè)的分析引出ZN建筑公司,運用案例分析法對公司目前的財務風險加以分析,通過指標識別法、多變量模型判斷法對ZN建筑公司目前的財務風險進行識別并對其加以評價。最后以控制理論、投資組合理論為基礎,通過健全公司內(nèi)部控制制度、采用多元化手段及風險轉移的方式對ZN建筑公司的財務風險提出防范建議。希望ZN建筑公司能夠解決所遇的財務風險問題,同時期望其他建筑施工企業(yè)能夠借鑒ZN建筑公司的經(jīng)驗對財務風險加以防范,健康發(fā)展。
[Abstract]:The construction industry has occupied half of the country's position in the national industry, state and local government revenues are mostly from the building and its derivative industry. The degree of development within the administrative area of the construction industry can reflect the degree of urbanization, local governments have so many places to the local scale of the building as a form of performance the development of the construction industry. The construction of the infrastructure can play a certain role, so the construction industry and the rise and fall of development and livelihood are closely related. But with the rapid development of economy, a large number of people into the city, the number of population in many large and medium-sized city in the dozens of times in just thirty years, most the ability of the original city building has been completely unable to meet the rapid growth of the city population. In recent years, the outbreak of the international financial crisis, China Ministry of housing Real estate developers and the "real mission" collusion in the odd side stockpile malicious raise, while high real estate prices, resulting in serious interference in the construction industry business environment by speculators, the government in order to ensure the stability of the construction industry has increased the intensity of macroeconomic regulation and control, the real estate industry vicious competition in the construction industry, financial risk further larger. In this case, how to adjust the industrial structure of the construction industry enterprises, to avoid and prevent financial risks has become an urgent problem in the construction industry. Therefore, to study the financial risk of the construction industry and make relevant early warning and prevention is becoming more and more important to the risk, it is very important to strengthen the prevention of financial risk the operation and development of the construction industry. Based on utility theory, in the construction industry as the breakthrough point, using the method of comparative analysis on the first building Analyze the reason of industry's current financial risk and the reasons that the current construction industry financial risk formation is mainly: the risk of macroeconomic policy changes in national policy, the competition with the market risk, the risk of litigation owners accounts is not timely, long-term risk capital cushion capital risk and unreasonable allocation of profits. Secondly according to the analysis of the construction industry leading ZN construction company, uses the method of case analysis of the financial risk of the company is analyzed, the index identification method of multivariable model judgment method was used to identify the ZN construction company's current financial risk and its to be evaluated. Finally in control theory, portfolio theory, through the internal control a sound system of company, and the diversification of means of risk transfer mode of ZN construction company financial risk prevention recommendations put forward. I hope ZN construction company to To solve the financial risk problems encountered, and expect other construction enterprises to learn from the experience of the ZN construction company to prevent financial risks and develop healthfully.

【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.72

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本文編號：1450454