土地一級(jí)開發(fā)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理研究
發(fā)布時(shí)間:2018-07-04 22:35
本文選題:土地一級(jí)開發(fā) + 財(cái)務(wù)風(fēng)險(xiǎn) ; 參考:《西南科技大學(xué)》2015年碩士論文
【摘要】:城市土地一級(jí)開發(fā)是落實(shí)城市土地儲(chǔ)備制度的一項(xiàng)重要措施。傳統(tǒng)的由政府單獨(dú)完成土地一級(jí)開發(fā)不僅會(huì)造成巨大的財(cái)政壓力,顯然也是對(duì)人力、物力、財(cái)力等社會(huì)公共資源的一種浪費(fèi)。土地一級(jí)開發(fā)的逐漸市場化不僅解決了政府的困惑,同時(shí)為企業(yè)的參與提供了良好的契機(jī)。雖然這一舉措的實(shí)施為政府與企業(yè)實(shí)現(xiàn)雙贏提供了條件,但是土地一級(jí)開發(fā)開發(fā)需要大量的資金,而企業(yè)的融資渠道和方式相對(duì)來說是比較單一的,且整個(gè)土地開發(fā)過時(shí)間較長,因此資金占用時(shí)間也長,加之企業(yè)債務(wù)期限結(jié)構(gòu)的不合理等等問題,都會(huì)給企業(yè)帶來融資不暢、不能償還到期債務(wù)、財(cái)務(wù)現(xiàn)金流循環(huán)不暢的財(cái)務(wù)風(fēng)險(xiǎn)。此外,土地一級(jí)開發(fā)的成本、收益是與企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)往往是捆綁在一起的,如果土地開發(fā)成本過高或者是土地出讓收益過低都會(huì)成為使企業(yè)產(chǎn)生財(cái)務(wù)風(fēng)險(xiǎn)的重要因素。目前國內(nèi)城市土地一級(jí)開發(fā)還處于起步和探索階段,無論在理論上還是實(shí)踐上都缺乏系統(tǒng)與深入的研究。本文通過文獻(xiàn)綜述法對(duì)研究現(xiàn)狀進(jìn)行了分析,同時(shí)進(jìn)行了相關(guān)理論的研究,并用定性分析與定量分析相結(jié)合的方法對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的分析和識(shí)別進(jìn)行了研究分析,采用個(gè)案分析法進(jìn)行建模與案例分析,最終得出了關(guān)于土地一級(jí)開發(fā)財(cái)務(wù)風(fēng)險(xiǎn)的防范及控制方法。希望通過本文的研究,促進(jìn)土地一級(jí)開發(fā)市場的良好發(fā)展,規(guī)范企業(yè)土地一級(jí)開發(fā)制度,促進(jìn)企業(yè)與社會(huì)利益的最優(yōu)化。
[Abstract]:Urban land first-level development is an important measure to implement urban land reserve system. Traditional land development by the government alone will not only cause great financial pressure, but also a waste of human, material, financial and other social public resources. The gradual marketization of land-level development not only solves the confusion of government, but also provides a good opportunity for enterprises to participate. Although the implementation of this initiative provides conditions for both the government and enterprises to achieve a win-win situation, land level development requires a large amount of capital, and the financing channels and methods of enterprises are relatively single. And the whole land has been developed for a long time, so the capital occupation time is also long, in addition to the unreasonable debt maturity structure and other problems, it will bring financing difficulties to the enterprise, and can not repay the maturing debt. The financial risk of poor circulation of financial cash flow. In addition, the cost and income of land development are often tied up with the financial risk of the enterprise. If the land development cost is too high or the income from the land transfer is too low, it will become an important factor that causes the enterprise to produce the financial risk. At present, the primary development of urban land in China is still at the beginning and exploring stage, and lacks systematic and in-depth research both in theory and in practice. In this paper, the current situation of the research is analyzed by literature review, and the related theories are studied, and the analysis and identification of financial risks are carried out with the combination of qualitative analysis and quantitative analysis. The case analysis method is used to model and analyze the case. Finally, the methods of preventing and controlling the financial risk of land development are obtained. It is hoped that the research in this paper will promote the good development of the land development market, standardize the land development system of enterprises, and promote the optimization of the interests of enterprises and society.
【學(xué)位授予單位】:西南科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:F275;F299.24
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