【摘要】：高速公路建設(shè)是一個(gè)地區(qū)乃至一個(gè)國(guó)家的經(jīng)濟(jì)主動(dòng)脈,在優(yōu)化資源配置、搞好公共服務(wù)、改善投資環(huán)境和提高人民生活水平等方面都起著重要作用。高速公路建設(shè)投資的特點(diǎn)主要有投入資金大、業(yè)績(jī)?cè)鲩L(zhǎng)慢,建設(shè)周期長(zhǎng),這些特點(diǎn)會(huì)導(dǎo)致投入—產(chǎn)出不匹配,進(jìn)一步影響建設(shè)資金的繼續(xù)籌集及現(xiàn)金流,形成了高速公路公司不可忽視的財(cái)務(wù)風(fēng)險(xiǎn),直接制約著高速公路的建設(shè)和發(fā)展。然而目前我國(guó)存在輕視財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀,這直接影響企業(yè)的生存和發(fā)展。因此,對(duì)財(cái)務(wù)風(fēng)險(xiǎn)管理的研究具有重要的意義。 本文以湖南潭衡高速公路公司為研究對(duì)象,運(yùn)用理論和實(shí)踐相結(jié)合的方法,在吸收了國(guó)內(nèi)外專(zhuān)家和學(xué)者研究的最新成果的基礎(chǔ)上,結(jié)合湖南潭衡高速公路公司的實(shí)際情況,對(duì)湖南潭衡高速公路公司財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀進(jìn)行深入分析,指出湖南潭衡高速公路公司還存在收費(fèi)政策風(fēng)險(xiǎn)、收入風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、債務(wù)違約風(fēng)險(xiǎn),現(xiàn)金支付風(fēng)險(xiǎn)等財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題,并在此基礎(chǔ)上,分析現(xiàn)狀產(chǎn)生的原因以及提出財(cái)務(wù)風(fēng)險(xiǎn)管理的總體規(guī)劃和具體建議。本文希望對(duì)湖南潭衡高速公路公司財(cái)務(wù)風(fēng)險(xiǎn)的研究為我國(guó)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的管理提供一定的借鑒意義。
[Abstract]:Highway construction is the economic aorta of a region and even a country. It plays an important role in optimizing the allocation of resources, doing a good job in public services, improving the investment environment and raising the living standard of the people. Highway construction investment is characterized by large investment capital, slow performance growth and long construction cycle. These characteristics will lead to input-output mismatch, and further affect the continued raising of construction funds and cash flow. The formation of the highway company can not be ignored financial risks, directly restricting the construction and development of the highway. However, at present, our country despises the current situation of financial risk management, which directly affects the survival and development of enterprises. Therefore, the research on financial risk management is of great significance. In this paper, Hunan Tanheng Expressway Company as the research object, using the combination of theory and practice, on the basis of absorbing the latest achievements of domestic and foreign experts and scholars, combined with the actual situation of Hunan Tanheng Expressway Company, This paper deeply analyzes the present situation of financial risk management of Hunan Tanheng Expressway Company, and points out that Hunan Tanheng Expressway Company still has the risk of toll policy, income risk, interest rate risk and debt default risk. On the basis of cash payment risk and other financial risk problems, this paper analyzes the causes of the present situation and puts forward the overall planning and specific suggestions for financial risk management. This paper hopes that the research on financial risk of Hunan Tanheng Expressway Company will provide some reference for the management of enterprise financial risk in our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F542.6;F275

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本文編號(hào)：2447648