發(fā)布時(shí)間：2018-01-24 06:29

  本文關(guān)鍵詞： 旅游開(kāi)發(fā) 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)管理　出處：《青島大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著中國(guó)經(jīng)濟(jì)的持續(xù)發(fā)展和社會(huì)消費(fèi)結(jié)構(gòu)的調(diào)整,旅游產(chǎn)業(yè)成為一個(gè)增長(zhǎng)性很強(qiáng)的行業(yè),同時(shí)可以帶動(dòng)酒店業(yè)、零售業(yè)、交通業(yè)、文創(chuàng)產(chǎn)業(yè)等等很多產(chǎn)業(yè)的快速發(fā)展,逐步成長(zhǎng)為中國(guó)國(guó)民經(jīng)濟(jì)的重要產(chǎn)業(yè)之一。但是由于旅游開(kāi)發(fā)項(xiàng)目具有投資規(guī)模大、回收周期長(zhǎng)、盲目投資泛濫、同質(zhì)化競(jìng)爭(zhēng)嚴(yán)重的特點(diǎn),導(dǎo)致該產(chǎn)業(yè)的投資建設(shè)和運(yùn)營(yíng)過(guò)程中會(huì)面臨一定的財(cái)務(wù)風(fēng)險(xiǎn)。因此,為了增強(qiáng)旅游開(kāi)發(fā)企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力,有效地防范和控制財(cái)務(wù)風(fēng)險(xiǎn),本文主要通過(guò)實(shí)證分析法對(duì)LM樂(lè)園項(xiàng)目的開(kāi)發(fā)、建設(shè)、運(yùn)營(yíng)等階段中存在的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行分析,提出相應(yīng)的防范策略,這對(duì)我國(guó)旅游開(kāi)發(fā)企業(yè)的健康有序發(fā)展具有一定的借鑒意義。本文基于中西方有關(guān)項(xiàng)目風(fēng)險(xiǎn)尤其是財(cái)務(wù)風(fēng)險(xiǎn)理論的研究成果,探討了國(guó)內(nèi)旅游開(kāi)發(fā)項(xiàng)目風(fēng)險(xiǎn)的成因,及財(cái)務(wù)風(fēng)險(xiǎn)的防范方法。綜合運(yùn)用項(xiàng)目風(fēng)險(xiǎn)理論知識(shí),用財(cái)務(wù)風(fēng)險(xiǎn)管理的理論與方法,結(jié)合LM樂(lè)園項(xiàng)目的實(shí)際情況,通過(guò)SWOT方法對(duì)項(xiàng)目現(xiàn)實(shí)狀況進(jìn)行了全面分析,并通過(guò)財(cái)務(wù)經(jīng)濟(jì)分析、盈虧平衡分析、敏感性分析、概率分析等多種指標(biāo)進(jìn)一步定量分析該項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn)。最后,針對(duì)LM樂(lè)園財(cái)務(wù)風(fēng)險(xiǎn)的成因,從科學(xué)管理、合理負(fù)債、專業(yè)經(jīng)營(yíng)、精準(zhǔn)定位、加強(qiáng)風(fēng)控等方面研究提出應(yīng)對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的措施和管理策略,為分析我國(guó)旅游開(kāi)發(fā)項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題和相關(guān)理論研究提供了一定的參考。
[Abstract]:With the continuous development of Chinese economic and social adjustment of consumption structure, the tourism industry has become a strong growth of the industry, and can promote the hotel industry, retail, transportation, cultural and creative industries and the rapid development of many industries, and gradually grow into one of the most important industries of the national economy. But because of Chinese tourism development project with large scale of investment, long payback period, blind investment in flood, the homogenization of serious competition characteristics, resulting in the industry's investment in the construction and operation process will face some financial risks. Therefore, in order to enhance the tourism development of the market competitiveness of enterprises, effectively prevent and control financial risks, this paper mainly through the empirical analysis of development law the LM Park project construction, the existence of operation phases in financial risk analysis, put forward corresponding countermeasures, which to our country tourism development of the healthy and orderly development of enterprises The exhibition has a certain significance. This paper based on the project risk especially western relevant research results of financial risk theory, discussed the causes of domestic tourism development project risk, prevention methods and financial risk. The risk of theoretical knowledge of comprehensive utilization project, the theory and method of financial risk management, combined with the actual situation of LM Park project by SWOT method, makes a comprehensive analysis on the project reality, and through the financial analysis, sensitivity analysis, breakeven analysis, probability analysis and other indicators for further quantitative analysis of the project financial risk. Finally, aiming at the causes of financial risk from LM Park, scientific management, reasonable liability, professional management, precise positioning, to strengthen risk control and other aspects of the proposed deal with the financial risk management measures and strategies for theoretical research and analysis of China's tourism development projects and related financial risks A certain reference is provided.

【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719.5;F715.5

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本文編號(hào)：1459392