中小建筑企业财务风险管理对策研究

发布时间：2018-01-19 02:20

本文关键词： 建筑企业风险管理财务风险对策　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国目前企业财务风险管理的研究有待于系统、深化发展。建筑企业具有投资规模大，生产流动性强，生产周期长等特点,财务风险贯穿于工程项目施工全过程,财务风险管理更为复杂。因此研究建筑企业财务风险管理,对于财务风险管理理论的丰富发展和企业经营管理水平的提高都具有重要的意义。论文界定了中小企业财务风险的概念,阐释了财务风险管理的理论基础，立足于建筑企业的行业特点及其生产经营周期过程,依据我国建筑企业财务风险管理的现状,我国建筑企业普遍面临较高的财务风险,然而其抗风险能力却相对较弱。论文以天健沥青道路公司为例，分析了建筑企业面临的各种财务风险及其原因,查找除了存在的问题之后，本文从企业的内部、外部两个方面对于存在问题的因素进行了细致认真的分析研究。对于我国中小建筑企业如何规避企业财务风险问题提出了解决的对策措施，主要是要加强对于中小建筑企业的内部控制、要对财务活动进行强化以解决资金筹措困难的问题。本文依据个人财务实战经验对各项会计科目所产生的财务风险进行分析和提出相应的措施，并对每类科目实施动态管理。其次以沥青公司财务报表的各项目的占总资产的比例来构建合理均衡的中小建筑企业资产负债表，并随时监控公司各项指标的是否在合理范围之内，以便及时防范财务风险的发生。最后依据各项财务指标体系和阿尔慢模型建立属于中小建筑企业的风险预警系统。建立该体系的问题进行了论述，建议从财务流程筹资、投资、经营、收益分配四方面对于相应的测评指标进行确定。本文还提出了在中小建筑企业在遭遇了财务风险问题的时候如何及时采取措施尽量避免造成更大的损失的问题进行了论述，对此提出了对财务风险进行扭转的短期措施、战略性措施。我国中小建筑企业就是应该从长远的战略角度，充分考虑企业的长远发展利益，从战略发展的角度建立中小建筑企业的财务风险防控体系实施风险动态管理，有效规避企业财务风险问题的发生，最大限度降低财务风险问题给中小建筑企业造成的损失，提升中小建筑企业的市场竞争力，促进企业发展、经济发展、社会和谐，为我国经济社会发展做出更多更大的贡献。
[Abstract]:At present, the research on financial risk management of enterprises in China needs to be systematized and deepened. Construction enterprises have the characteristics of large scale of investment, strong production liquidity and long production cycle. Financial risk runs through the whole construction process of engineering project, and the financial risk management is more complicated. Therefore, the financial risk management of construction enterprise is studied. It is of great significance for the rich development of financial risk management theory and the improvement of enterprise management level. This paper defines the concept of financial risk of small and medium-sized enterprises, explains the theoretical basis of financial risk management, based on the characteristics of the construction industry and its production and operation cycle process. According to the present situation of financial risk management of Chinese construction enterprises, Chinese construction enterprises generally face higher financial risks, but their ability to resist risks is relatively weak. This paper takes Tianjian Asphalt Road Company as an example. This paper analyzes various kinds of financial risks faced by construction enterprises and their causes, and finds out the problems in addition to the existing problems. The external two aspects of the existing problems of the factors for careful analysis and study, for the small and medium-sized construction enterprises in China how to avoid the financial risks of enterprises put forward countermeasures to solve the problem. The main purpose is to strengthen the internal control of small and medium-sized construction enterprises. It is necessary to strengthen the financial activities in order to solve the problem of financing difficulties. This paper analyzes the financial risks of various accounting subjects and puts forward the corresponding measures according to the personal financial experience. And the implementation of dynamic management of each category of subjects. Secondly, the proportion of each item in the financial statements of asphalt company to build a reasonable and balanced balance sheet of small and medium-sized construction enterprises. And at any time monitor the company's indicators are within a reasonable range. In order to prevent the occurrence of financial risk in time. Finally, according to the financial index system and Alman model to establish a risk warning system belonging to small and medium-sized construction enterprises. The establishment of the system is discussed, and it is suggested to raise funds, invest and operate from the financial process. This paper also puts forward how to take timely measures to avoid the problem of causing greater losses when small and medium-sized construction enterprises encounter financial risk problems. All right. This paper puts forward short-term measures and strategic measures to reverse financial risk. Small and medium-sized construction enterprises in China should consider the long-term development interests of the enterprises from a long-term strategic point of view, from the perspective of strategic development to establish the financial risk prevention and control system of small and medium-sized construction enterprises to implement dynamic risk management. Effectively avoid the occurrence of enterprise financial risk, minimize the loss caused by financial risk to small and medium-sized construction enterprises, enhance the market competitiveness of small and medium-sized construction enterprises, promote the development of enterprises and economic development. Social harmony, for our country's economic and social development to make more and greater contributions.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.92;F406.72

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