ZN建筑公司财务风险防范研究

发布时间：2018-01-21 04:22

本文关键词： 财务风险财务风险识别财务风险预警财务风险防范　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：建筑行业在国民产业中一直占据着半壁江山的地位,国家和地方政府的税收很大部分都来自于建筑及其衍生行业。行政区域内建筑行业的发展程度能够反映当地的城镇化程度,因此,很多地方政府都将当地的建筑规模作为政绩的一种表现形式。建筑行业的发展对基础设施的建设能够起到一定的推动作用,所以建筑行业的兴衰与发展和国民生计息息相关。但是随着经济的高速发展,大量人口涌入城市,许多大中型城市的人口数量在短短三十几年的时间内激增了数十倍,大部分城市原有的建筑能力已经完全无法满足急速增长的城市人口的需要。近年来,国际金融危机爆发,国内部分房地产开发商和"炒房团"相互勾结,一边囤货奇居,一边恶意抬高高房地产价格,导致建筑行业的经营环境受到投机者的严重干扰,政府为保证建筑行业的稳定性加大了宏观调控的力度,房地产行业这一系列的恶性竞争使得建筑行业的财务风险进一步变大。在现在这种情况下,如何调整建筑行业企业的产业结构,合理规避和防范财务风险已经成为建筑行业亟待解决的问题。因此,对建筑行业财务风险进行研究并对风险作出相关预警和防范显得越发重要,加强财务风险防范对建筑行业的经营与发展有着重要的意义。以效用理论为基础,以建筑行业为切入点,运用比较分析法首先对建筑行业目前的财务风险及其产生的原因进行分析研究,发现目前建筑行业的财务风险形成的原因主要为:国家政策变化的宏观政策风险、同行业竞争的市场风险、业主决算不及时的诉讼风险、长期垫资的资金风险以及分配不合理的利润风险。其次依据对建筑行业的分析引出ZN建筑公司,运用案例分析法对公司目前的财务风险加以分析,通过指标识别法、多变量模型判断法对ZN建筑公司目前的财务风险进行识别并对其加以评价。最后以控制理论、投资组合理论为基础,通过健全公司内部控制制度、采用多元化手段及风险转移的方式对ZN建筑公司的财务风险提出防范建议。希望ZN建筑公司能够解决所遇的财务风险问题,同时期望其他建筑施工企业能够借鉴ZN建筑公司的经验对财务风险加以防范,健康发展。
[Abstract]:The construction industry has occupied half of the country's position in the national industry, state and local government revenues are mostly from the building and its derivative industry. The degree of development within the administrative area of the construction industry can reflect the degree of urbanization, local governments have so many places to the local scale of the building as a form of performance the development of the construction industry. The construction of the infrastructure can play a certain role, so the construction industry and the rise and fall of development and livelihood are closely related. But with the rapid development of economy, a large number of people into the city, the number of population in many large and medium-sized city in the dozens of times in just thirty years, most the ability of the original city building has been completely unable to meet the rapid growth of the city population. In recent years, the outbreak of the international financial crisis, China Ministry of housing Real estate developers and the "real mission" collusion in the odd side stockpile malicious raise, while high real estate prices, resulting in serious interference in the construction industry business environment by speculators, the government in order to ensure the stability of the construction industry has increased the intensity of macroeconomic regulation and control, the real estate industry vicious competition in the construction industry, financial risk further larger. In this case, how to adjust the industrial structure of the construction industry enterprises, to avoid and prevent financial risks has become an urgent problem in the construction industry. Therefore, to study the financial risk of the construction industry and make relevant early warning and prevention is becoming more and more important to the risk, it is very important to strengthen the prevention of financial risk the operation and development of the construction industry. Based on utility theory, in the construction industry as the breakthrough point, using the method of comparative analysis on the first building Analyze the reason of industry's current financial risk and the reasons that the current construction industry financial risk formation is mainly: the risk of macroeconomic policy changes in national policy, the competition with the market risk, the risk of litigation owners accounts is not timely, long-term risk capital cushion capital risk and unreasonable allocation of profits. Secondly according to the analysis of the construction industry leading ZN construction company, uses the method of case analysis of the financial risk of the company is analyzed, the index identification method of multivariable model judgment method was used to identify the ZN construction company's current financial risk and its to be evaluated. Finally in control theory, portfolio theory, through the internal control a sound system of company, and the diversification of means of risk transfer mode of ZN construction company financial risk prevention recommendations put forward. I hope ZN construction company to To solve the financial risk problems encountered, and expect other construction enterprises to learn from the experience of the ZN construction company to prevent financial risks and develop healthfully.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72

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