A公司SCP项目财务风险分析与控制研究

发布时间：2018-05-11 07:44

本文选题：SCP项目 + 施工企业　；参考：《东北大学》2014年硕士论文

【摘要】：当前,随着国内建筑市场持续的发展壮大,建设单位也如雨后春笋般数量剧增,给建筑行业的发展提供了新的生机同时,也伴随着这些新兴建筑企业的出现挑战着行业的旧秩序,带来了更为激烈的竞争。正是由于这种现状的存在,项目成本的核心成果----经济能力就显得越发重要,对于传统的施工企业来说,加强项目各阶段财务风险的辨别、评价、控制,将直接有助于提升项目经济管理,从而有效地提升项目的核心竞争力。本次论文旨在从工程项目财务风险管理的角度入手,以SCP项目为实例,从施工企业的角度,首先通过风险调查表的方法对该项目的主要财务风险因素做出识别,然后针对存在的风险因素结合该工程项目相应的财务数据进行分析,对项目的盈利能力、偿债能力的指标计算,用计算值与地区、行业的平均水平做比较从而对存在的差异进行分析、衡量,同时充分考虑项目可能存有的不确定性因素,运用盈亏平衡分析及敏感性因素等方法予以分析评价,从而找出对项目财务运作影响较大的风险性因素,同时,采用定性分析与上述的定量分析相结合,根据SCP项目的实际生产情况、合同情况与市场环境、企业财务管理状况综合考虑,尽可能全面、综合性地评估SCP项目的财务风险状况。根据得出的风险评价,在项目部建立相应的过程预警机制,为项目在财务风险防范、控制给予具体的实施意见。按月度、季度、年度这些时间节点,利用这样一个循环控制的方式,来加强项目全期间的财务管理,制约SCP项目在正常施工、生产过程的风险。利用对项目风险管控建议和实际控制将为即将进入的施工高峰期财务管理提供帮助,也有助于施工企业增加经济效益、规避风险发生,也会为今后在类似项目的财务风险管理方面提供可以借鉴的研究经验和参考。
[Abstract]:At present, with the continuous development and growth of the domestic construction market, the number of construction units has also increased dramatically, which has provided new vitality to the development of the construction industry at the same time. Along with the emergence of these new construction enterprises, it challenges the old order of the industry and brings more fierce competition. It is precisely because of this kind of present situation, the core achievement of project cost-economic ability appears to be more and more important, for the traditional construction enterprise, strengthen the identification, evaluation, control of the financial risk of each stage of the project, It will directly help to enhance the economic management of the project, thus effectively enhancing the core competitiveness of the project. The purpose of this paper is to identify the main financial risk factors of the project from the point of view of the project financial risk management, taking the SCP project as an example, and from the perspective of the construction enterprise, first of all, through the method of the risk questionnaire to identify the main financial risk factors of the project. Then according to the existing risk factors combined with the corresponding financial data of the project, the profitability and solvency of the project are calculated, and the calculated value and region are used. The average level of the industry is compared to analyze and measure the existing differences, and at the same time fully consider the uncertain factors that may exist in the project, and use the methods of break-even analysis and sensitivity factors to analyze and evaluate them. In order to find out the risk factors that have a great influence on the financial operation of the project, at the same time, combining qualitative analysis with the above quantitative analysis, according to the actual production situation of SCP project, the contract situation and the market environment, To evaluate the financial risk of SCP project in a comprehensive and comprehensive way. According to the obtained risk evaluation, the corresponding process early warning mechanism is established in the project department, and the concrete implementation advice is given for the financial risk prevention and control of the project. According to the monthly, quarterly, and annual time nodes, this cyclic control method is used to strengthen the financial management of the whole period of the project and restrict the risk of the normal construction and production process of the SCP project. Making use of the project risk control suggestion and actual control will help the financial management of the coming construction peak period, and will also help the construction enterprise to increase the economic benefit and avoid the risk. It will also provide the experience and reference for similar project financial risk management in the future.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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