發(fā)布時間：2018-09-10 12:51

【摘要】：隨著社會主義市場經濟的不斷發(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,房地產行業(yè)已經成為我國利潤最高的行業(yè)之一,而且由于房地產行業(yè)與其他多個行業(yè)都存在相關性,且有較強驅動力,因此更成為我國國民經濟的重要產業(yè)。相比其他行業(yè),房地產行業(yè)的項目建設周期長,投資資金高,供應鏈更復雜,而且房地產行業(yè)的建設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),財務風險較高。是否能夠準確識別和分析財務風險,直接決定著房地產企業(yè)的科學發(fā)展。本文中作者將研究課題確定為房地產企業(yè)的財務風險管理問題,以與財務風險管理有關的理論為支撐,總結了導致我國房地產企業(yè)產生財務風險的因素,包括過高的負債率,宏觀經濟環(huán)境的變化等。作者選取山西君泰房地產公司為研究對象,并從影響山西君泰房地產公司財務風險的相關指標入手,如流動化率、速動比率、資產負債率、銷售凈利率等,說明山西君泰房地產公司的財務風險發(fā)生于資金籌集和資金運營兩方面。結合對于財務風險成因和表現的分析,作者提出了山西君泰房地產公司防控財務風險的具體策略,包括構建完善的風險管控體系,建立多元化的融資渠道,實現對現金的嚴格管控等。除了制定對策外,作者還總結了風險控制策略的保障措施,包括建立有利于財務風險控制的環(huán)境,對財務風險防控制定規(guī)范流程,構建財務風險預警機制,通過強化審計實現對公司財務管理活動的有效監(jiān)督等。本文的研究目是幫助我國房地產企業(yè)更準確的認識財務風險,并就風險防控進行積極備戰(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.
【學位授予單位】：內蒙古財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.233.42

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本文編號：2234494