本文選題：財(cái)務(wù)風(fēng)險(xiǎn)　切入點(diǎn)：房地產(chǎn)公司　出處：《沈陽(yáng)工業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展,企業(yè)之間的競(jìng)爭(zhēng)也變得越來(lái)越激烈,由此導(dǎo)致許多企業(yè)在激烈的競(jìng)爭(zhēng)條件下容易發(fā)生財(cái)務(wù)危機(jī)。而大多數(shù)企業(yè)財(cái)務(wù)危機(jī)的爆發(fā)都是由于企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)過(guò)大。因此,企業(yè)在日常的經(jīng)營(yíng)管理過(guò)程中就應(yīng)該積極關(guān)注財(cái)務(wù)風(fēng)險(xiǎn),這樣不僅能夠及時(shí)發(fā)現(xiàn)財(cái)務(wù)風(fēng)險(xiǎn),還能及時(shí)采取有效的方法和措施對(duì)其進(jìn)行控制。由于資金是企業(yè)正常運(yùn)營(yíng)的命脈,資金運(yùn)營(yíng)的好壞直接影響企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的大小。而房地產(chǎn)企業(yè)既屬于典型的資金密集型產(chǎn)業(yè),又是重要的國(guó)民經(jīng)濟(jì)支柱產(chǎn)業(yè),所以我們更應(yīng)該加強(qiáng)對(duì)房地產(chǎn)企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)控制。本文以BC房地產(chǎn)公司為具體研究對(duì)象,首先,從財(cái)務(wù)風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)控制的基本理論出發(fā),從橫向和縱向兩個(gè)方面對(duì)BC房地產(chǎn)公司的財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行了具體的分析。其次,在對(duì)BC房地產(chǎn)公司財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行分析的基礎(chǔ)上,充分考慮了房地產(chǎn)行業(yè)的發(fā)展特點(diǎn)和BC房地產(chǎn)公司自身經(jīng)營(yíng)狀況,從財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)兩個(gè)方面來(lái)構(gòu)建公司財(cái)務(wù)風(fēng)險(xiǎn)的綜合評(píng)價(jià)體系,以對(duì)BC房地產(chǎn)公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行綜合評(píng)價(jià)。在對(duì)BC房地產(chǎn)公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行綜合評(píng)價(jià)時(shí),先運(yùn)用層次分析法來(lái)確定各財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)的權(quán)重,再采用改進(jìn)后的功效系數(shù)法和專家打分法分別確定財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)的風(fēng)險(xiǎn)評(píng)價(jià)指數(shù),然后根據(jù)財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)所占權(quán)重綜合得出BC房地產(chǎn)公司的目前的財(cái)務(wù)風(fēng)險(xiǎn)處于中警狀態(tài)。BC房地產(chǎn)公司財(cái)務(wù)風(fēng)險(xiǎn)的主要原因是公司投資活動(dòng)和營(yíng)運(yùn)活動(dòng)不能為企業(yè)帶來(lái)足夠的現(xiàn)金流量,導(dǎo)致公司現(xiàn)金流量嚴(yán)重不足。另外,商品房銷售不暢、庫(kù)存積壓過(guò)多也是造成財(cái)務(wù)風(fēng)險(xiǎn)的重要原因之一。最后,基于前文識(shí)別出的BC房地產(chǎn)公司的財(cái)務(wù)風(fēng)險(xiǎn),從不同的方面有針對(duì)性地提出BC房地產(chǎn)公司財(cái)務(wù)風(fēng)險(xiǎn)控制的具體措施。通過(guò)本文的研究,希望能對(duì)BC房地產(chǎn)公司的財(cái)務(wù)風(fēng)險(xiǎn)控制提供一些參考。
[Abstract]:In recent years, with the rapid development of China's economy, competition among enterprises has become more and more intense. As a result, many enterprises are prone to financial crisis under the condition of fierce competition, and most of the financial crises are due to the excessive financial risks of the enterprises. Enterprises should pay active attention to financial risks in the course of daily operation and management, so as not only to discover financial risks in time, but also to take effective methods and measures to control them in time. As capital is the lifeblood of normal operation of enterprises, The quality of the capital operation directly affects the size of the financial risk of the enterprise, while the real estate enterprise is not only a typical capital-intensive industry, but also an important pillar industry of the national economy. Therefore, we should strengthen the financial risk control of real estate enterprises. This paper takes BC real estate company as the specific research object, first of all, from the basic theory of financial risk and financial risk control, The present situation of financial risk of BC real estate company is analyzed from the horizontal and vertical aspects. Secondly, on the basis of the analysis of the current situation of financial risk of BC real estate company, Considering the development characteristics of the real estate industry and the management situation of BC real estate company, the comprehensive evaluation system of the financial risk of the company is constructed from the two aspects of financial index and non-financial index. In order to evaluate the financial risk of BC real estate company comprehensively, the AHP is used to determine the weight of each financial index and non-financial index in the comprehensive evaluation of the financial risk of BC real estate company. Then the improved efficacy factor method and the expert scoring method are used to determine the risk evaluation index of financial indicators and non-financial indicators, respectively. Then according to the weight of financial index and non-financial index, it is concluded that the current financial risk of BC real estate company is in the state of middle police. The main reason of financial risk of BC real estate company is that the company's investment activity and operation activity are not enough. Can bring enough cash flow to the enterprise, As a result, the cash flow of the company is seriously inadequate. In addition, the poor sale of commercial housing and the overstocking of inventory are also one of the important reasons for the financial risks. Finally, based on the financial risks of BC Real Estate Company, which was identified earlier, This paper puts forward the specific measures of financial risk control of BC real estate company from different aspects. Through the research of this paper, we hope to provide some reference for the financial risk control of BC real estate company.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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