施工企业财务风险研究

发布时间：2018-01-04 18:39

本文关键词：施工企业财务风险研究　出处：《石家庄铁道大学》2014年硕士论文　论文类型：学位论文

【摘要】：现今社会随着国家经济制度的逐步完善,经济环境的逐步稳定,施工企业面临前所未有的机遇和挑战。由于施工企业的各种未知因素及突发状况等难以预料或控制的因素影响,导致施工企业财务状况具有了不确定性,从而使施工企业的生产经营利润达不到预期的目标利润,而加大了施工项目经营活动遭受损失的可能性。如果想在未来的行业竞争中争得一席之地,必然要规避各种财务风险,这将成为目前国内施工企业亟待解决的课题。本文首先介绍了研究背景、研究意义,国内外的研究现状以及预期要达到的目标和研究方法,为论文后面的理论问题的提出及实践方法的操作奠定了基础。全文以施工项目生产各个程序在施工中发现的各类风险问题为总线,对风险成因进行了具体分析,采取案例分析法,对中铁A局第三工程公司中标的云南省牛栏江-滇池补水工程输水线S标是如何有计划、有步骤地预防、分析和解决施工生产中出现的各类风险问题进行阐述。最后是对本文的结论和展望,也是对整篇论文的总结性陈述,并为今后的努力方向和相关研究投以关注和引导,指出创新永远是企业发展的主题,我们要以开放的眼光放眼未来,尝试新的施工模式,让我国施工企业可以在未来的国内外市场竞争中处于领先地位。
[Abstract]:Nowadays, with the gradual improvement of the national economic system, the economic environment is gradually stable. Construction enterprises are faced with unprecedented opportunities and challenges. Because of various unknown factors and unexpected situation of construction enterprises, which are difficult to predict or control, the financial situation of construction enterprises is uncertain. As a result, the production and operation profits of construction enterprises can not reach the expected target profit, and the possibility of loss of construction project operation activities is increased. If we want to win a place in the future industry competition. It is necessary to avoid all kinds of financial risks, which will become an urgent task for domestic construction enterprises. Firstly, this paper introduces the research background and significance. Domestic and foreign research status and expected goals and research methods. It lays a foundation for putting forward the theoretical problems and the operation of the practical methods. The paper analyzes the causes of the risks by taking all kinds of risk problems found in the construction process of the construction project production as the bus. Adopting the case analysis method, how to plan and prevent the S mark of the water conveyance line of the Niulanjiang-Dianchi supplementary water project in Yunnan Province, which won the bid by the third Engineering Company of China Railway A Bureau, is planned and prevented step by step. Analyze and solve all kinds of risk problems in construction production. Finally, the conclusion and prospect of this paper, and the summary statement of the whole paper. And for the future efforts and related research focus and guidance, pointing out that innovation is always the theme of enterprise development, we should look at the future with an open eye, try new construction mode. So that Chinese construction enterprises can be in a leading position in the future market competition at home and abroad.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

【共引文献】