發(fā)布時間：2018-09-10 12:51

【摘要】：隨著社會主義市場經(jīng)濟(jì)的不斷發(fā)展,以及居民收入水平的不斷提高,人們對于住房開始有了更多的要求,房地產(chǎn)行業(yè)已經(jīng)成為我國利潤最高的行業(yè)之一,而且由于房地產(chǎn)行業(yè)與其他多個行業(yè)都存在相關(guān)性,且有較強(qiáng)驅(qū)動力,因此更成為我國國民經(jīng)濟(jì)的重要產(chǎn)業(yè)。相比其他行業(yè),房地產(chǎn)行業(yè)的項目建設(shè)周期長,投資資金高,供應(yīng)鏈更復(fù)雜,而且房地產(chǎn)行業(yè)的建設(shè)項目具有明顯的地域性特點,因此綜合來看屬于資金密集型行業(yè),財務(wù)風(fēng)險較高。是否能夠準(zhǔn)確識別和分析財務(wù)風(fēng)險,直接決定著房地產(chǎn)企業(yè)的科學(xué)發(fā)展。本文中作者將研究課題確定為房地產(chǎn)企業(yè)的財務(wù)風(fēng)險管理問題,以與財務(wù)風(fēng)險管理有關(guān)的理論為支撐,總結(jié)了導(dǎo)致我國房地產(chǎn)企業(yè)產(chǎn)生財務(wù)風(fēng)險的因素,包括過高的負(fù)債率,宏觀經(jīng)濟(jì)環(huán)境的變化等。作者選取山西君泰房地產(chǎn)公司為研究對象,并從影響山西君泰房地產(chǎn)公司財務(wù)風(fēng)險的相關(guān)指標(biāo)入手,如流動化率、速動比率、資產(chǎn)負(fù)債率、銷售凈利率等,說明山西君泰房地產(chǎn)公司的財務(wù)風(fēng)險發(fā)生于資金籌集和資金運營兩方面。結(jié)合對于財務(wù)風(fēng)險成因和表現(xiàn)的分析,作者提出了山西君泰房地產(chǎn)公司防控財務(wù)風(fēng)險的具體策略,包括構(gòu)建完善的風(fēng)險管控體系,建立多元化的融資渠道,實現(xiàn)對現(xiàn)金的嚴(yán)格管控等。除了制定對策外,作者還總結(jié)了風(fēng)險控制策略的保障措施,包括建立有利于財務(wù)風(fēng)險控制的環(huán)境,對財務(wù)風(fēng)險防控制定規(guī)范流程,構(gòu)建財務(wù)風(fēng)險預(yù)警機(jī)制,通過強(qiáng)化審計實現(xiàn)對公司財務(wù)管理活動的有效監(jiān)督等。本文的研究目是幫助我國房地產(chǎn)企業(yè)更準(zhǔn)確的認(rèn)識財務(wù)風(fēng)險,并就風(fēng)險防控進(jìn)行積極備戰(zhàn)。
[Abstract]:With the continuous development of the socialist market economy and the continuous improvement of the income level of the residents, people began to have more requirements for housing. The real estate industry has become one of the most profitable industries in China. Because the real estate industry is related to many other industries and has a strong driving force, it has become an important industry of our national economy. Compared with other industries, the project construction period of real estate industry is longer, the investment capital is high, the supply chain is more complex, and the construction project of real estate industry has obvious regional characteristics, so it is a capital-intensive industry. Financial risk is high. Whether can accurately identify and analyze financial risks directly determines the scientific development of real estate enterprises. In this paper, the author defines the research topic as the financial risk management problem of the real estate enterprises. Based on the theory related to the financial risk management, the author summarizes the factors that lead to the financial risk of the real estate enterprises in China, including the excessive debt ratio. Changes in the macroeconomic environment, etc. The author chooses Shanxi Juntai Real Estate Company as the research object, and starts with the related indexes that affect the financial risk of Shanxi Juntai Real Estate Company, such as liquidity rate, quick moving ratio, asset-liability ratio, net sales interest rate, etc. It shows that the financial risk of Shanxi Juntai Real Estate Company occurs in the two aspects of fund raising and capital operation. Based on the analysis of the causes and manifestations of financial risks, the author puts forward the specific strategies for preventing and controlling financial risks in Shanxi Juntai Real Estate Company, including the construction of a sound risk control system and the establishment of diversified financing channels. To achieve strict control of cash, etc. In addition to formulating countermeasures, the author also summarizes the safeguard measures of risk control strategy, including establishing a favorable environment for financial risk control, establishing a standardized process for financial risk prevention and control, and constructing a financial risk warning mechanism. Through the strengthening of audit to achieve effective supervision of the company's financial management activities. The purpose of this paper is to help Chinese real estate enterprises to understand financial risks more accurately and to actively prepare for risk prevention and control.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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