【摘要】：隨著我國經(jīng)濟的快速發(fā)展,以及產(chǎn)業(yè)結(jié)構(gòu)和社會消費結(jié)構(gòu)的不斷調(diào)整升級，我國房地產(chǎn)業(yè)不斷取得快速發(fā)展，成為社會經(jīng)濟發(fā)展的支柱產(chǎn)業(yè)，在我國社會發(fā)展中占據(jù)著主要的位置。然而由于房地產(chǎn)行業(yè)具有投資大、周期長、產(chǎn)業(yè)相關(guān)性強、高風險、高收益的特點，及我國不斷頒布新的政策法規(guī)對房地產(chǎn)行業(yè)不斷加強調(diào)控，加之房地產(chǎn)行業(yè)受整個社會經(jīng)濟發(fā)展的影響比較大，尤其是金融危機的影響，使得房地產(chǎn)公司隨時都可能承受巨大的財務(wù)風險。根據(jù)《2012年度中國實體經(jīng)濟發(fā)展報告——中國非金融類上市公司財務(wù)安全評估報告2012》可以看到在納入統(tǒng)計的1689家樣本中，有28.06%的企業(yè)存在較大或者重大財務(wù)風險，其中房地產(chǎn)業(yè)、倉儲業(yè)、建筑業(yè)在內(nèi)的三大行業(yè)出現(xiàn)嚴重異常。數(shù)據(jù)顯示房地產(chǎn)業(yè)存在較大的財務(wù)風險，財務(wù)安全指數(shù)同比下降35.32%，居20個非金融行業(yè)之首，由此可見重視財務(wù)風險評價和研究對房地產(chǎn)行業(yè)健康持續(xù)發(fā)展的重要性。 我國上市公司財務(wù)風險評價機制的健全和對風險靈活應(yīng)對能力的提高，可以使公司能夠較好的面對各種財務(wù)風險,在競爭激烈的社會活動中增強應(yīng)對各種風險的能力，從而取得優(yōu)勢地位，獲得更好的發(fā)展。財務(wù)是一個企業(yè)的命脈，主導著一個企業(yè)能否持續(xù)和有效的發(fā)展，尤其是房地產(chǎn)行業(yè)與其它行業(yè)相比，財務(wù)對其發(fā)展尤為重要。因此對房地產(chǎn)公司開展財務(wù)風險評價和財務(wù)風險管理的研究，增強其應(yīng)對風險的能力具有很重要的現(xiàn)實意義。 本文在閱讀大量相關(guān)文獻并對國內(nèi)外財務(wù)風險評價進行研究總結(jié)的基礎(chǔ)上，運用定性和定量的方法對我國房地產(chǎn)上市公司財務(wù)風險的特征、現(xiàn)狀及產(chǎn)生的原因進行分析，構(gòu)建相應(yīng)的財務(wù)風險評價指標體系，并運用生存分析法構(gòu)建財務(wù)風險評價模型對我國房地產(chǎn)上市公司的財務(wù)風險進行評價和研究，提出相應(yīng)的措施以提高我國房地產(chǎn)上市公司的財務(wù)風險管理水平。
[Abstract]:With the rapid development of our economy and the constant adjustment and upgrading of the industrial structure and the social consumption structure, the real estate industry in our country has made rapid development and become the pillar industry of the social economic development. In our country social development occupies the main position. However, the real estate industry has the characteristics of large investment, long period, strong industrial relevance, high risk and high income, and our country has constantly promulgated new policies and regulations to strengthen the regulation and control of the real estate industry. In addition, the real estate industry is greatly affected by the whole social and economic development, especially the financial crisis, making real estate companies may bear huge financial risks at any time. According to the report on the Development of China's Real economy in the year of 2012-the Financial Safety Assessment report of China's Non-financial listed companies 2012 >, we can see that out of the 1689 samples included, 28.06% of the enterprises have significant or significant financial risks. Among them, real estate, storage industry, construction industry and other three industries appear serious anomalies. The data show that the real estate industry has great financial risks, and the financial safety index is 35.32% lower than the previous year, ranking first in 20 non-financial industries. It can be seen that it is important to attach importance to the evaluation and research of financial risk for the healthy and sustainable development of real estate industry. The perfection of financial risk evaluation mechanism and the improvement of flexible ability to deal with risks can enable companies to face all kinds of financial risks and strengthen their ability to deal with various kinds of risks in the competitive social activities. Thus obtains the superiority position, obtains the better development. Finance is the lifeblood of an enterprise, which dominates the sustainable and effective development of an enterprise, especially in the real estate industry compared with other industries, finance is particularly important to its development. Therefore, it is of great practical significance for real estate companies to carry out financial risk assessment and financial risk management to enhance their ability to deal with risks. On the basis of reading a large number of relevant documents and researching and summarizing the financial risk assessment at home and abroad, this paper uses qualitative and quantitative methods to analyze the characteristics, current situation and causes of financial risk of listed real estate companies in China. Constructing the corresponding financial risk evaluation index system, and using the survival analysis method to construct the financial risk evaluation model to evaluate and study the financial risk of the listed real estate companies in China. The corresponding measures are put forward to improve the level of financial risk management of listed real estate companies in China.
【學位授予單位】：石家莊經(jīng)濟學院
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.4;F275

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