LM乐园项目财务风险管理研究

发布时间：2018-01-24 06:29

本文关键词： 旅游开发财务风险风险管理　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着中国经济的持续发展和社会消费结构的调整,旅游产业成为一个增长性很强的行业,同时可以带动酒店业、零售业、交通业、文创产业等等很多产业的快速发展,逐步成长为中国国民经济的重要产业之一。但是由于旅游开发项目具有投资规模大、回收周期长、盲目投资泛滥、同质化竞争严重的特点,导致该产业的投资建设和运营过程中会面临一定的财务风险。因此,为了增强旅游开发企业的市场竞争力,有效地防范和控制财务风险,本文主要通过实证分析法对LM乐园项目的开发、建设、运营等阶段中存在的财务风险进行分析,提出相应的防范策略,这对我国旅游开发企业的健康有序发展具有一定的借鉴意义。本文基于中西方有关项目风险尤其是财务风险理论的研究成果,探讨了国内旅游开发项目风险的成因,及财务风险的防范方法。综合运用项目风险理论知识,用财务风险管理的理论与方法,结合LM乐园项目的实际情况,通过SWOT方法对项目现实状况进行了全面分析,并通过财务经济分析、盈亏平衡分析、敏感性分析、概率分析等多种指标进一步定量分析该项目的财务风险。最后,针对LM乐园财务风险的成因,从科学管理、合理负债、专业经营、精准定位、加强风控等方面研究提出应对财务风险的措施和管理策略,为分析我国旅游开发项目财务风险问题和相关理论研究提供了一定的参考。
[Abstract]:With the continuous development of Chinese economic and social adjustment of consumption structure, the tourism industry has become a strong growth of the industry, and can promote the hotel industry, retail, transportation, cultural and creative industries and the rapid development of many industries, and gradually grow into one of the most important industries of the national economy. But because of Chinese tourism development project with large scale of investment, long payback period, blind investment in flood, the homogenization of serious competition characteristics, resulting in the industry's investment in the construction and operation process will face some financial risks. Therefore, in order to enhance the tourism development of the market competitiveness of enterprises, effectively prevent and control financial risks, this paper mainly through the empirical analysis of development law the LM Park project construction, the existence of operation phases in financial risk analysis, put forward corresponding countermeasures, which to our country tourism development of the healthy and orderly development of enterprises The exhibition has a certain significance. This paper based on the project risk especially western relevant research results of financial risk theory, discussed the causes of domestic tourism development project risk, prevention methods and financial risk. The risk of theoretical knowledge of comprehensive utilization project, the theory and method of financial risk management, combined with the actual situation of LM Park project by SWOT method, makes a comprehensive analysis on the project reality, and through the financial analysis, sensitivity analysis, breakeven analysis, probability analysis and other indicators for further quantitative analysis of the project financial risk. Finally, aiming at the causes of financial risk from LM Park, scientific management, reasonable liability, professional management, precise positioning, to strengthen risk control and other aspects of the proposed deal with the financial risk management measures and strategies for theoretical research and analysis of China's tourism development projects and related financial risks A certain reference is provided.

【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.5;F715.5

【参考文献】