發(fā)布時間：2019-02-11 11:54

【摘要】：相較于其他建設(shè)工程項目,房地產(chǎn)項目在前期拿地階段需要支付一大筆資金,在后續(xù)的建設(shè)過程中,也需要大量的資金來保障建設(shè)成本支出。并且將在很長一段時間內(nèi),無法收回資金,客觀上會給房地產(chǎn)項目帶來一定的財務(wù)風(fēng)險。此外,2008年美國次貸危機(jī)爆發(fā),受此影響國內(nèi)經(jīng)濟(jì)增速下滑,房地產(chǎn)行業(yè)也陷入前所未有的艱難時期。因此,在這一階段對房地產(chǎn)項目開展財務(wù)風(fēng)險評價及其控制研究是具有實際意義的。本文主要研究金地長白島項目,全面系統(tǒng)地分析其財務(wù)風(fēng)險問題。首先,本文從地理位置、樓盤概況、設(shè)施風(fēng)格等方面對長白島項目進(jìn)行介紹,以期對該項目有初步的了解;金地長白島項目整個開發(fā)周期由投資、建設(shè)、經(jīng)營、銷售四個階段組成,接下來將分別識別每個階段的財務(wù)風(fēng)險,找出潛在的財務(wù)風(fēng)險點。比如在投資階段,投資時機(jī)、投資方式、以及投資類型就是識別出的財務(wù)風(fēng)險因素;之后,針對長白島項目存在的財務(wù)風(fēng)險因素,分析其成因。比如說由于建設(shè)環(huán)節(jié)繁多造成長白島項目建設(shè)周期大約需要2-3年,在這期間長白島項目的不確定性因素較多,比如:社會經(jīng)濟(jì)環(huán)境、相關(guān)設(shè)備、原材料價格的變化等等,使得項目存在的風(fēng)險也就越大。然后,針對長白島項目選取評價指標(biāo)構(gòu)建財務(wù)風(fēng)險評價體系。對于評價指標(biāo)的選擇,本文在文獻(xiàn)研究的基礎(chǔ)上,結(jié)合長白島項目的實際情況進(jìn)行選取與設(shè)計了共計4大類13個評價指標(biāo)。與此同時,設(shè)計了一份基于各評價指標(biāo)相對重要性的打分問卷,進(jìn)行數(shù)據(jù)調(diào)查與收集。分別對投資、建設(shè)、經(jīng)營、銷售階段進(jìn)行財務(wù)風(fēng)險評價之后,在對長白島項目整體做財務(wù)風(fēng)險評價;最后,本文提出長白島項目財務(wù)風(fēng)險控制思路,并根據(jù)該思路提出充分進(jìn)行項目可行性研究、采用投資組合策略、嚴(yán)格把控成本,做好財務(wù)預(yù)算、加強(qiáng)建設(shè)安全管理、完善財務(wù)風(fēng)險管理、靈活調(diào)整銷售策略的財務(wù)風(fēng)險控制措施與建議,以期能夠?qū)﹂L白島項目有所幫助。
[Abstract]:Compared with other construction projects, real estate projects need to pay a large amount of money in the early stage of taking land, in the subsequent construction process, also need a lot of funds to protect the construction cost expenditure. And will in a very long period of time, unable to recover funds, objectively will bring certain financial risks to real estate projects. In addition, in 2008, the outbreak of the U.S. subprime mortgage crisis, affected by the decline in domestic economic growth, the real estate industry has also entered an unprecedented difficult period. Therefore, it is of practical significance to study the financial risk evaluation and control of real estate projects in this stage. This paper mainly studies the Jindi Changbai Island Project, and analyzes its financial risk comprehensively and systematically. First of all, this paper introduces Changbai Island project from the aspects of geographical location, real estate situation, facility style and so on, in order to have a preliminary understanding of the project. The whole development cycle of the Jindi Changbai Project consists of four stages: investment, construction, operation and sales. Next, it will identify the financial risks in each stage and find out the potential financial risk points. For example, in the investment stage, investment timing, investment mode and investment type are identified financial risk factors; after that, the causes of the financial risk factors of Changbai Island project are analyzed. For example, the construction cycle of the Changbai Island project will take about 2-3 years due to the numerous construction links. During this period, the Changbai Island project will have many uncertain factors, such as the social and economic environment, the related equipment, the change in the price of raw materials, and so on. The greater the risk of the project. Then, the financial risk evaluation system is constructed according to the evaluation index of Changbai Island project. On the basis of literature research, this paper selects and designs 13 evaluation indexes of 4 categories combined with the actual situation of Changbai Island project. At the same time, a scoring questionnaire based on the relative importance of each evaluation index is designed to investigate and collect data. After the financial risk evaluation of investment, construction, operation and sale, the financial risk evaluation of Changbai Island project is done. Finally, this paper puts forward the idea of financial risk control of Changbai Island project, and according to the idea, puts forward the feasibility study of the project, adopts the strategy of investment portfolio, strictly controls the cost, completes the financial budget, and strengthens the construction safety management. Improve the financial risk management, flexibly adjust the sales strategy of financial risk control measures and suggestions, in order to be able to help the Changbai Island project.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陶佳靜;;中國房地產(chǎn)企業(yè)財務(wù)風(fēng)險的研究[J];品牌;2014年09期

2 劉怡;;房地產(chǎn)財務(wù)管理風(fēng)險及控制[J];現(xiàn)代經(jīng)濟(jì)信息;2014年15期

3 俞娟瑩;;加強(qiáng)房地產(chǎn)行業(yè)財務(wù)風(fēng)險控制的具體措施[J];現(xiàn)代經(jīng)濟(jì)信息;2014年09期

4 張殿鋒;;公司治理對財務(wù)風(fēng)險的影響研究——來自我國上市公司的經(jīng)驗證據(jù)[J];財會通訊;2014年03期

5 胡璇;;探討房地產(chǎn)企業(yè)財務(wù)風(fēng)險控制方法[J];中國商貿(mào);2013年18期

6 杜俊娟;;我國房地產(chǎn)企業(yè)財務(wù)風(fēng)險的預(yù)警與防范[J];會計之友;2013年10期

7 蔣修堅;;供應(yīng)鏈物流業(yè)務(wù)中核心企業(yè)的財務(wù)風(fēng)險分析與對策[J];財經(jīng)界(學(xué)術(shù)版);2013年06期

8 王肇丹;;基于現(xiàn)金流量的企業(yè)財務(wù)風(fēng)險分析[J];企業(yè)導(dǎo)報;2013年02期

9 賈皓蘇;張?zhí)锾?;基于模糊綜合評價法的企業(yè)財務(wù)風(fēng)險評價[J];財會通訊;2012年35期

10 張曉萍;孔慶景;;我國房地產(chǎn)企業(yè)財務(wù)風(fēng)險產(chǎn)生環(huán)節(jié)及防范措施思考[J];中國證券期貨;2012年11期

相關(guān)碩士學(xué)位論文 前2條

1 張曉然;盛世華庭房地產(chǎn)項目財務(wù)風(fēng)險研究[D];中國海洋大學(xué);2011年

2 黃建新;房地產(chǎn)開發(fā)項目風(fēng)險分析[D];華南理工大學(xué);2010年

，

本文編號：2419707