發(fā)布時(shí)間：2018-11-05 11:33

【摘要】：伴隨著我國經(jīng)濟(jì)進(jìn)入中高速發(fā)展的新常態(tài),多年來一直蓬勃發(fā)展的建筑行業(yè)迎來良好發(fā)展機(jī)遇的同時(shí)也面臨嚴(yán)峻的挑戰(zhàn),競爭日趨激烈,整體收益呈現(xiàn)持續(xù)下降的態(tài)勢(shì),有些企業(yè)面臨難以持續(xù)穩(wěn)健經(jīng)營的風(fēng)險(xiǎn),甚至出現(xiàn)了一些企業(yè)故意壓低價(jià)格不惜出讓利潤的惡性競爭行為。就企業(yè)內(nèi)部環(huán)境而言,工程建筑企業(yè)同時(shí)又面臨籌資風(fēng)險(xiǎn)、營運(yùn)風(fēng)險(xiǎn)和投資風(fēng)險(xiǎn)。因此,探討如何盡早發(fā)現(xiàn)工程建筑企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn),避免風(fēng)險(xiǎn)演變成危機(jī),完善企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)與控制,具有一定的理論和實(shí)踐意義。本文以工程建筑業(yè)企業(yè)——YCHJ公司為研究對(duì)象,對(duì)該公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行研究。本文的主要內(nèi)容分為五個(gè)部分,第一部分從了解到的工程建筑行業(yè)的發(fā)展背景和現(xiàn)狀引出研究本文的意義,從而得到論文的研究思路和技術(shù)路線,其目的是從宏觀上對(duì)論文有一個(gè)整體的把控。第二部分是對(duì)財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)理論的闡述以及對(duì)國內(nèi)外研究現(xiàn)狀的梳理,為后續(xù)研究打下理論基礎(chǔ)。第三部分闡述了 YCHJ公司的生產(chǎn)經(jīng)營特點(diǎn)以及財(cái)務(wù)風(fēng)險(xiǎn)特點(diǎn),通過報(bào)表分析法對(duì)近五年YCHJ公司的財(cái)務(wù)報(bào)表進(jìn)行分析,通過具體的財(cái)務(wù)指標(biāo)數(shù)值識(shí)別出該公司的財(cái)務(wù)風(fēng)險(xiǎn)點(diǎn),并針對(duì)現(xiàn)階段公司對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的評(píng)價(jià)與控制找出需要進(jìn)一步完善的方面。第四部分結(jié)合層次分析法對(duì)YCHJ公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了評(píng)價(jià),評(píng)價(jià)結(jié)論與識(shí)別出的財(cái)務(wù)風(fēng)險(xiǎn)基本吻合,企業(yè)的籌資風(fēng)險(xiǎn)和營運(yùn)風(fēng)險(xiǎn)都不容忽視。最后一部分,針對(duì)分析和評(píng)價(jià)過程中發(fā)現(xiàn)的財(cái)務(wù)風(fēng)險(xiǎn)提出了相應(yīng)的風(fēng)險(xiǎn)控制策略和應(yīng)對(duì)建議。本文的研究價(jià)值主要體現(xiàn)在兩個(gè)方面:首先,在對(duì)比分析工程建筑行業(yè)財(cái)務(wù)風(fēng)險(xiǎn)特點(diǎn)的基礎(chǔ)上,以YCHJ公司為研究對(duì)象,構(gòu)建了基于層次分析法的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系,對(duì)企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行全面的評(píng)估和控制,研究內(nèi)容和方法在工程建筑行業(yè)具有較強(qiáng)的普適性和可操作性。其次,在財(cái)務(wù)風(fēng)險(xiǎn)因素分類和財(cái)務(wù)指標(biāo)選取方面,不僅考慮了傳統(tǒng)的四個(gè)方面的財(cái)務(wù)評(píng)價(jià)指標(biāo),也針對(duì)現(xiàn)金流水平選取了恰當(dāng)?shù)呢?cái)務(wù)指標(biāo),使評(píng)價(jià)結(jié)果更準(zhǔn)確,研究過程具有一定的參考價(jià)值。
[Abstract]:With our country's economy entering the new normal of high speed development, the construction industry, which has been booming for many years, is facing a good development opportunity and also facing severe challenges. The competition is becoming more and more intense, and the overall income continues to decline. Some enterprises are faced with the risk of difficult to maintain stable operation, and even some enterprises deliberately reduce the price at the expense of selling profits vicious competition behavior. As far as the internal environment of enterprises is concerned, engineering construction enterprises are faced with financing risk, operating risk and investment risk at the same time. Therefore, it is of theoretical and practical significance to explore how to find the financial risks of engineering construction enterprises as soon as possible, to avoid the risk from turning into a crisis, and to perfect the evaluation and control of the financial risks of the enterprises. In this paper, YCHJ Corporation, an engineering construction enterprise, is taken as the research object to study the financial risk of this company. The main content of this paper is divided into five parts. The first part leads to the significance of the research from the background and current situation of the engineering construction industry, and then obtains the research ideas and technical route of the paper. Its aim is to have a whole handle on the paper from the macro view. The second part is the related theory of financial risk and the domestic and foreign research status of combing, lay a theoretical foundation for the follow-up study. In the third part, the characteristics of production and management and the characteristics of financial risk of YCHJ Company are described. The financial statements of YCHJ Company in recent five years are analyzed by the method of statement analysis, and the financial risk points of YCHJ Company are identified by specific financial indexes. At the present stage, the evaluation and control of financial risk need to be further improved. The fourth part evaluates the financial risk of YCHJ Company combined with the Analytic hierarchy process. The conclusion of the evaluation is basically consistent with the identified financial risk. The financing risk and operating risk of the enterprise can not be ignored. In the last part, the corresponding risk control strategies and corresponding suggestions are put forward for the financial risks found in the process of analysis and evaluation. The research value of this paper is mainly reflected in two aspects: first, on the basis of comparing and analyzing the characteristics of financial risk in engineering construction industry, taking YCHJ Company as the research object, a financial risk evaluation index system based on Analytic hierarchy process (AHP) is constructed. The financial risk of enterprises is evaluated and controlled comprehensively, and the research contents and methods have strong universality and maneuverability in the engineering and construction industry. Secondly, in the classification of financial risk factors and the selection of financial indicators, not only the traditional four aspects of financial evaluation indicators are considered, but also the appropriate financial indicators are selected according to the level of cash flow, which makes the evaluation results more accurate. The research process has certain reference value.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.92

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