航天军工企业固定资产投资项目风险的形成与评价研究

发布时间：2018-01-03 07:28

本文关键词：航天军工企业固定资产投资项目风险的形成与评价研究　出处：《哈尔滨工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：十五以来，根据我国国防军事现代化的发展要求，国家不断加大航天军工企业投资力度，通过改善科研生产基础能力的固定资产投资项目建设，不仅使促进航天事业发展的目的正在实现，而且还使我国相当多的航天技术正在出现赶超世界先进水平的趋势。由于航天军工企业固定资产投资项目主要是依据军品任务进行的系列研制保障性投资，因此项目建设存在被动和滞后等不足，同时也存在着因军品研制的技术风险而导致项目建设中断等现象，所以，项目的风险管理成为确保达成航天军工企业投资项目目标的重要手段之一。本文紧紧围绕航天军工企业固定资产投资项目风险的形成与评价等诸多问题展开研究，包括风险管理，尤其是航空航天工业企业的固定资产投资项目、风险管理的基本概念、主要的工作目标、根据原则和必要性，，不仅还分析了我国航天类军工企业固定资产投资的风险特征，同时还以理论为前提针对投资项目的建设周期即项目前期、建设实施、竣工验收和后评价四个主要阶段的重点流程环节进行了风险识别和风险应对研究。同时为了提高军工固定资产投资项目风险管理工作效率，文章又进一步提出了五个方面的健全措施，从体制机制和基础保障的角度为全面风险管理营造更好的条件和氛围。
[Abstract]:Since 15, according to the development requirements of our country's national defense and military modernization, the state has continuously increased the investment intensity of aerospace military enterprises, through improving the basic capability of scientific research and production, the construction of fixed assets investment projects. Not only is the goal of promoting the development of the space industry being realized. Moreover, quite a lot of spaceflight technology in our country is showing the trend of catching up with the advanced level of the world. Because the fixed assets investment project of aerospace military enterprises is mainly a series of research and development support investment based on military task. Therefore, the construction of the project is passive and lagging, but also because of the technical risk of military product development and lead to the interruption of project construction, so. Project risk management has become one of the important means to achieve the goal of aerospace military enterprises investment project. This paper focuses on the formation and evaluation of the risk of fixed assets investment projects in aerospace military enterprises, including risk management, especially the fixed assets investment projects of aerospace industry enterprises. The basic concept of risk management, the main work objectives, according to the principle and necessity, not only analyzes the risk characteristics of fixed assets investment in aerospace military enterprises in China. At the same time, on the premise of the theory, the construction cycle of the investment project, that is, the pre-project, construction implementation. At the same time, in order to improve the efficiency of risk management in the fixed assets investment project of military industry, the risk identification and risk response are studied in the four main stages of completion acceptance and post-evaluation. The article also puts forward five aspects of sound measures to create better conditions and atmosphere for overall risk management from the point of view of institutional mechanism and basic guarantee.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.48

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