本文關(guān)鍵詞： 建筑企業(yè) 風(fēng)險管理 財務(wù)風(fēng)險 對策　出處：《天津大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：我國目前企業(yè)財務(wù)風(fēng)險管理的研究有待于系統(tǒng)、深化發(fā)展。建筑企業(yè)具有投資規(guī)模大，生產(chǎn)流動性強，生產(chǎn)周期長等特點,財務(wù)風(fēng)險貫穿于工程項目施工全過程,財務(wù)風(fēng)險管理更為復(fù)雜。因此研究建筑企業(yè)財務(wù)風(fēng)險管理,對于財務(wù)風(fēng)險管理理論的豐富發(fā)展和企業(yè)經(jīng)營管理水平的提高都具有重要的意義。 論文界定了中小企業(yè)財務(wù)風(fēng)險的概念,闡釋了財務(wù)風(fēng)險管理的理論基礎(chǔ)，立足于建筑企業(yè)的行業(yè)特點及其生產(chǎn)經(jīng)營周期過程,依據(jù)我國建筑企業(yè)財務(wù)風(fēng)險管理的現(xiàn)狀,我國建筑企業(yè)普遍面臨較高的財務(wù)風(fēng)險,然而其抗風(fēng)險能力卻相對較弱。論文以天健瀝青道路公司為例，分析了建筑企業(yè)面臨的各種財務(wù)風(fēng)險及其原因,查找除了存在的問題之后，本文從企業(yè)的內(nèi)部、外部兩個方面對于存在問題的因素進行了細(xì)致認(rèn)真的分析研究。對于我國中小建筑企業(yè)如何規(guī)避企業(yè)財務(wù)風(fēng)險問題提出了解決的對策措施，主要是要加強對于中小建筑企業(yè)的內(nèi)部控制、要對財務(wù)活動進行強化以解決資金籌措困難的問題。本文依據(jù)個人財務(wù)實戰(zhàn)經(jīng)驗對各項會計科目所產(chǎn)生的財務(wù)風(fēng)險進行分析和提出相應(yīng)的措施，并對每類科目實施動態(tài)管理。其次以瀝青公司財務(wù)報表的各項目的占總資產(chǎn)的比例來構(gòu)建合理均衡的中小建筑企業(yè)資產(chǎn)負(fù)債表，并隨時監(jiān)控公司各項指標(biāo)的是否在合理范圍之內(nèi)，以便及時防范財務(wù)風(fēng)險的發(fā)生。最后依據(jù)各項財務(wù)指標(biāo)體系和阿爾慢模型建立屬于中小建筑企業(yè)的風(fēng)險預(yù)警系統(tǒng)。 建立該體系的問題進行了論述，建議從財務(wù)流程籌資、投資、經(jīng)營、收益分配四方面對于相應(yīng)的測評指標(biāo)進行確定。本文還提出了在中小建筑企業(yè)在遭遇了財務(wù)風(fēng)險問題的時候如何及時采取措施盡量避免造成更大的損失的問題進行了論述，對此提出了對財務(wù)風(fēng)險進行扭轉(zhuǎn)的短期措施、戰(zhàn)略性措施。 我國中小建筑企業(yè)就是應(yīng)該從長遠的戰(zhàn)略角度，充分考慮企業(yè)的長遠發(fā)展利益，從戰(zhàn)略發(fā)展的角度建立中小建筑企業(yè)的財務(wù)風(fēng)險防控體系實施風(fēng)險動態(tài)管理，有效規(guī)避企業(yè)財務(wù)風(fēng)險問題的發(fā)生，最大限度降低財務(wù)風(fēng)險問題給中小建筑企業(yè)造成的損失，提升中小建筑企業(yè)的市場競爭力，促進企業(yè)發(fā)展、經(jīng)濟發(fā)展、社會和諧，為我國經(jīng)濟社會發(fā)展做出更多更大的貢獻。
[Abstract]:At present, the research on financial risk management of enterprises in China needs to be systematized and deepened. Construction enterprises have the characteristics of large scale of investment, strong production liquidity and long production cycle. Financial risk runs through the whole construction process of engineering project, and the financial risk management is more complicated. Therefore, the financial risk management of construction enterprise is studied. It is of great significance for the rich development of financial risk management theory and the improvement of enterprise management level. This paper defines the concept of financial risk of small and medium-sized enterprises, explains the theoretical basis of financial risk management, based on the characteristics of the construction industry and its production and operation cycle process. According to the present situation of financial risk management of Chinese construction enterprises, Chinese construction enterprises generally face higher financial risks, but their ability to resist risks is relatively weak. This paper takes Tianjian Asphalt Road Company as an example. This paper analyzes various kinds of financial risks faced by construction enterprises and their causes, and finds out the problems in addition to the existing problems. The external two aspects of the existing problems of the factors for careful analysis and study, for the small and medium-sized construction enterprises in China how to avoid the financial risks of enterprises put forward countermeasures to solve the problem. The main purpose is to strengthen the internal control of small and medium-sized construction enterprises. It is necessary to strengthen the financial activities in order to solve the problem of financing difficulties. This paper analyzes the financial risks of various accounting subjects and puts forward the corresponding measures according to the personal financial experience. And the implementation of dynamic management of each category of subjects. Secondly, the proportion of each item in the financial statements of asphalt company to build a reasonable and balanced balance sheet of small and medium-sized construction enterprises. And at any time monitor the company's indicators are within a reasonable range. In order to prevent the occurrence of financial risk in time. Finally, according to the financial index system and Alman model to establish a risk warning system belonging to small and medium-sized construction enterprises. The establishment of the system is discussed, and it is suggested to raise funds, invest and operate from the financial process. This paper also puts forward how to take timely measures to avoid the problem of causing greater losses when small and medium-sized construction enterprises encounter financial risk problems. All right. This paper puts forward short-term measures and strategic measures to reverse financial risk. Small and medium-sized construction enterprises in China should consider the long-term development interests of the enterprises from a long-term strategic point of view, from the perspective of strategic development to establish the financial risk prevention and control system of small and medium-sized construction enterprises to implement dynamic risk management. Effectively avoid the occurrence of enterprise financial risk, minimize the loss caused by financial risk to small and medium-sized construction enterprises, enhance the market competitiveness of small and medium-sized construction enterprises, promote the development of enterprises and economic development. Social harmony, for our country's economic and social development to make more and greater contributions.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.92;F406.72

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