【摘要】：自我國(guó)住房制度改革以來(lái),房地產(chǎn)產(chǎn)業(yè)發(fā)展迅速。當(dāng)前,房地產(chǎn)產(chǎn)業(yè)已成為我國(guó)的重要支柱產(chǎn)業(yè)之一,對(duì)國(guó)民經(jīng)濟(jì)的發(fā)展和社會(huì)的穩(wěn)定影響深遠(yuǎn)。然而,研究表明,我國(guó)的房地產(chǎn)產(chǎn)業(yè)存在投資規(guī)模過(guò)大、結(jié)構(gòu)不合理和投機(jī)性交易愈演愈烈的不良趨勢(shì)。因此,加強(qiáng)對(duì)房地產(chǎn)產(chǎn)業(yè)的研究,控制其投資規(guī)模,優(yōu)化其產(chǎn)業(yè)結(jié)構(gòu),抑制其投機(jī)性交易,對(duì)國(guó)民經(jīng)濟(jì)的發(fā)展和居民居住條件的改善,都存在重要意義。同時(shí),由于房地產(chǎn)開(kāi)發(fā)項(xiàng)目普遍存在投資數(shù)額較大、資金占用較多和風(fēng)險(xiǎn)和收益皆較高的特點(diǎn),房地產(chǎn)企業(yè)在運(yùn)營(yíng)過(guò)程中通常面臨較高的財(cái)務(wù)風(fēng)險(xiǎn)。因此,無(wú)論從宏觀角度,還是微觀角度,加強(qiáng)對(duì)房地產(chǎn)開(kāi)發(fā)項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)的研究,都對(duì)房地產(chǎn)產(chǎn)業(yè)的健康穩(wěn)定發(fā)展具有重要意義。基于此,本文以錦繡—安然苑項(xiàng)目為例,對(duì)房地產(chǎn)項(xiàng)目開(kāi)發(fā)時(shí)面臨的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行探討,并根據(jù)財(cái)務(wù)風(fēng)險(xiǎn)理論,提出了房地產(chǎn)項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)識(shí)別的方法,構(gòu)建了項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)識(shí)別和評(píng)估的指標(biāo)體系,并通過(guò)對(duì)相關(guān)指標(biāo)的測(cè)算和分析,初步提出了房地產(chǎn)項(xiàng)目籌建和開(kāi)發(fā)過(guò)程中控制財(cái)務(wù)風(fēng)險(xiǎn)的方法,以期能夠?qū)Ψ康禺a(chǎn)項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn)狀況有所了解,并試圖提出一些有益的建議。本文共分為六部分。第一部分為引言。該部分從宏觀經(jīng)濟(jì)政策、行業(yè)發(fā)展和市場(chǎng)競(jìng)爭(zhēng)三個(gè)方面簡(jiǎn)要介紹了文章的研究背景和意義。第二部分為相關(guān)的理論和研究綜述。該部分介紹了作為房地產(chǎn)項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)管理理論基礎(chǔ)的財(cái)務(wù)風(fēng)險(xiǎn)理論等內(nèi)容,并對(duì)選題當(dāng)前的研究狀況進(jìn)行了述評(píng)。第三部分為項(xiàng)目概況。文章從金融市場(chǎng)、市場(chǎng)競(jìng)爭(zhēng)和環(huán)境保護(hù)等方面對(duì)其進(jìn)行了論述。第四部分對(duì)項(xiàng)目的投資、籌資、銷售收入、成本費(fèi)用利潤(rùn)和現(xiàn)金流量狀況進(jìn)行了財(cái)務(wù)預(yù)測(cè)。第五部分為項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)的識(shí)別、評(píng)估、分析與控制。該部分指出了項(xiàng)目計(jì)劃中潛在的財(cái)務(wù)風(fēng)險(xiǎn)和其可能的后果。文章的最后部分為結(jié)論與展望。通過(guò)對(duì)項(xiàng)目籌資、投資、投資收益回收和現(xiàn)金流量狀況的評(píng)估和分析,我們發(fā)現(xiàn),錦繡—安然苑房地產(chǎn)項(xiàng)目在債務(wù)償還、投資回收和現(xiàn)金流量方面存在一定的財(cái)務(wù)風(fēng)險(xiǎn)。研究結(jié)果表明,房地產(chǎn)企業(yè)要控制其開(kāi)發(fā)項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn),應(yīng)著重從以下幾個(gè)方面著手：首先,應(yīng)實(shí)現(xiàn)建立風(fēng)險(xiǎn)預(yù)警機(jī)制,以便及時(shí)發(fā)現(xiàn)可能的風(fēng)險(xiǎn)；其次,應(yīng)掌握財(cái)務(wù)風(fēng)險(xiǎn)的識(shí)別方法,以找出其影響因素；第三,應(yīng)構(gòu)建完善的風(fēng)險(xiǎn)評(píng)估和分析指標(biāo)體系,對(duì)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行科學(xué)評(píng)價(jià)：最后,應(yīng)找出并實(shí)施有效的控制措施,控制項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn),比如,企業(yè)應(yīng)加強(qiáng)對(duì)成本費(fèi)用的控制,加快應(yīng)收賬款的回收；提高利潤(rùn),開(kāi)源節(jié)流,合理規(guī)避和降低其財(cái)務(wù)風(fēng)險(xiǎn)。
[Abstract]:Since our country housing system reform, the real estate industry develops rapidly. At present, the real estate industry has become one of the important pillar industries in China, which has far-reaching influence on the development of national economy and social stability. However, the research shows that the real estate industry of our country has the bad trend of excessive investment scale, unreasonable structure and intensified speculative trading. Therefore, it is of great significance to strengthen the research on real estate industry, to control its investment scale, to optimize its industrial structure, to restrain its speculative trading, and to improve the development of national economy and the living conditions of residents. At the same time, because of the characteristics of large investment amount, more capital occupation and higher risk and income in real estate development projects, real estate enterprises usually face higher financial risk in the course of operation. Therefore, it is of great significance for the healthy and stable development of the real estate industry to strengthen the research on the financial risk of the real estate development project from both the macro and micro angles. Based on this, this paper takes the Jinxiu-Enron Project as an example, discusses the financial risk in the development of real estate project, and according to the theory of financial risk, puts forward the method of identifying the financial risk of real estate project. The index system of project financial risk identification and evaluation is constructed, and the method of controlling financial risk in the process of real estate project preparation and development is put forward through the calculation and analysis of related indexes. In order to understand the financial risk of real estate projects, and try to put forward some useful suggestions. This paper is divided into six parts. The first part is the introduction. This part briefly introduces the research background and significance from three aspects of macroeconomic policy, industry development and market competition. The second part is a review of relevant theories and studies. This part introduces the financial risk theory, which is the theoretical basis of real estate project financial risk management, and reviews the current research situation of the topic. The third part is the project overview. This paper discusses the financial market, market competition and environmental protection. The fourth part forecasts the investment, financing, sales income, cost, profit and cash flow of the project. The fifth part is the identification, evaluation, analysis and control of project financial risk. This section points out the potential financial risks and possible consequences of the project plan. The last part of the article is the conclusion and prospect. Through the evaluation and analysis of project financing, investment income recovery and cash flow, we find that there are certain financial risks in debt repayment, investment recovery and cash flow in Fairview Enron real estate project. The results show that real estate enterprises should focus on the following aspects to control the financial risks of their development projects: firstly, the establishment of risk early warning mechanism should be realized in order to discover the possible risks in time; Secondly, the identification method of financial risk should be grasped in order to find out the influencing factors. Thirdly, we should construct a perfect index system of risk assessment and analysis, and evaluate the financial risk scientifically. Finally, we should find out and implement effective control measures to control the financial risk of the project. For example, the enterprise should strengthen the control of cost and expense. Accelerate the collection of accounts receivable; Raise profit, increase income and cut expenditure, avoid and reduce its financial risk reasonably.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.233.42

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