【摘要】：伴隨著我國經(jīng)濟進入中高速發(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)展機遇的同時也面臨嚴峻的挑戰(zhàn),競爭日趨激烈,整體收益呈現(xiàn)持續(xù)下降的態(tài)勢,有些企業(yè)面臨難以持續(xù)穩(wěn)健經(jīng)營的風險,甚至出現(xiàn)了一些企業(yè)故意壓低價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)同時又面臨籌資風險、營運風險和投資風險。因此,探討如何盡早發(fā)現(xiàn)工程建筑企業(yè)的財務(wù)風險,避免風險演變成危機,完善企業(yè)的財務(wù)風險評價與控制,具有一定的理論和實踐意義。本文以工程建筑業(yè)企業(yè)——YCHJ公司為研究對象,對該公司的財務(wù)風險進行研究。本文的主要內(nèi)容分為五個部分,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論文有一個整體的把控。第二部分是對財務(wù)風險相關(guān)理論的闡述以及對國內(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)營特點以及財務(wù)風險特點,通過報表分析法對近五年YCHJ公司的財務(wù)報表進行分析,通過具體的財務(wù)指標數(shù)值識別出該公司的財務(wù)風險點,并針對現(xiàn)階段公司對財務(wù)風險的評價與控制找出需要進一步完善的方面。第四部分結(jié)合層次分析法對YCHJ公司的財務(wù)風險進行了評價,評價結(jié)論與識別出的財務(wù)風險基本吻合,企業(yè)的籌資風險和營運風險都不容忽視。最后一部分,針對分析和評價過程中發(fā)現(xiàn)的財務(wù)風險提出了相應(yīng)的風險控制策略和應(yīng)對建議。本文的研究價值主要體現(xiàn)在兩個方面:首先,在對比分析工程建筑行業(yè)財務(wù)風險特點的基礎(chǔ)上,以YCHJ公司為研究對象,構(gòu)建了基于層次分析法的財務(wù)風險評價指標體系,對企業(yè)的財務(wù)風險進行全面的評估和控制,研究內(nèi)容和方法在工程建筑行業(yè)具有較強的普適性和可操作性。其次,在財務(wù)風險因素分類和財務(wù)指標選取方面,不僅考慮了傳統(tǒng)的四個方面的財務(wù)評價指標,也針對現(xiàn)金流水平選取了恰當?shù)呢攧?wù)指標,使評價結(jié)果更準確,研究過程具有一定的參考價值。
[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.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.92

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