HC工程集团分公司财务风险评价研究

发布时间：2018-02-28 23:16

本文关键词： HC工程集团功效系数法财务风险风险防范　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,随着国家对建筑业的大力发展,建筑业蓬勃发展,全社会建筑业总产值和建筑业实现的利润总额依然有增无减。然而,建筑业高速发展的同时由于受到宏观与微观因素的影响也随之产生出了一些财务风险,如果不能够尽可能的及早发现与及时处理这些财务风险,后果将会是进一步演变为财务危机,从而给建筑施工企业发展带来严重的影响。因此,财务风险评价与防范的研究在建筑施工企业中成为迫切需要解决的课题。本文诠释了风险和企业财务风险的概念,解释了财务风险管理的理论基础。在此基础上研究了建筑施工企业的财务风险评价及其防范,对企业风险的预测及防范有着重要的理论价值和现实意义。首先,本文在诠释企业财务风险理论的基础上介绍了HC工程集团的基本情况。其次,从国家宏观调控,企业内部控制等方面具体分析了HC工程集团分公司财务风险的表现及成因。再次,从HC工程集团分公司的筹资、投资、运营三大类方面以及其所具有的行业特点和所面临的风险选取了合适的财务指标,通过改进的功效系数法建立了HC工程集团分公司的财务风险评价模型。然后,选取了其14家分公司进行研究并对其结果进行了分析,最后,基于财务风险表现的分析和财务风险评价实证研究基础上,分别从HC工程集团本身的财务风险控制制度、成本、合同和施工安全管理方面进行了讨论研究并提出了HC工程集团分公司财务风险的防范措施。
[Abstract]:In recent years, with the vigorous development of the construction industry and the vigorous development of the construction industry, the gross output value of the construction industry and the total profits realized by the construction industry have continued unabated. The rapid development of the construction industry at the same time because of the impact of macro and micro factors has also resulted in some financial risks, if not as early as possible to detect and deal with these financial risks, The result will be a further financial crisis, which will have a serious impact on the development of construction enterprises. The research of financial risk assessment and prevention has become an urgent problem in construction enterprises. This paper explains the concept of risk and enterprise financial risk. This paper explains the theoretical basis of financial risk management. On this basis, it studies the evaluation and prevention of financial risk in construction enterprises, which has important theoretical value and practical significance for enterprise risk prediction and prevention. This paper introduces the basic situation of HC engineering group on the basis of explaining the theory of enterprise financial risk. The performance and causes of financial risk of HC engineering group branch are analyzed in detail from the aspects of enterprise internal control etc. Thirdly, from the financing and investment of HC engineering group branch, This paper selects the appropriate financial indexes for the three categories of operation, the characteristics of the industry and the risks faced by them, and establishes the financial risk evaluation model of HC engineering group through the improved efficiency coefficient method. Finally, based on the analysis of financial risk performance and financial risk evaluation empirical research, from the HC engineering group's own financial risk control system, cost, This paper discusses the contract and construction safety management and puts forward the measures to prevent the financial risk of HC engineering group branch.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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