BC房地产公司财务风险控制研究

发布时间：2018-03-25 02:10

本文选题：财务风险　切入点：房地产公司　出处：《沈阳工业大学》2017年硕士论文

【摘要】：近年来,随着我国经济的快速发展,企业之间的竞争也变得越来越激烈,由此导致许多企业在激烈的竞争条件下容易发生财务危机。而大多数企业财务危机的爆发都是由于企业的财务风险过大。因此,企业在日常的经营管理过程中就应该积极关注财务风险,这样不仅能够及时发现财务风险,还能及时采取有效的方法和措施对其进行控制。由于资金是企业正常运营的命脉,资金运营的好坏直接影响企业财务风险的大小。而房地产企业既属于典型的资金密集型产业,又是重要的国民经济支柱产业,所以我们更应该加强对房地产企业的财务风险控制。本文以BC房地产公司为具体研究对象,首先,从财务风险和财务风险控制的基本理论出发,从横向和纵向两个方面对BC房地产公司的财务风险现状进行了具体的分析。其次,在对BC房地产公司财务风险现状进行分析的基础上,充分考虑了房地产行业的发展特点和BC房地产公司自身经营状况,从财务指标和非财务指标两个方面来构建公司财务风险的综合评价体系,以对BC房地产公司的财务风险进行综合评价。在对BC房地产公司的财务风险进行综合评价时,先运用层次分析法来确定各财务指标和非财务指标的权重,再采用改进后的功效系数法和专家打分法分别确定财务指标和非财务指标的风险评价指数,然后根据财务指标和非财务指标所占权重综合得出BC房地产公司的目前的财务风险处于中警状态。BC房地产公司财务风险的主要原因是公司投资活动和营运活动不能为企业带来足够的现金流量,导致公司现金流量严重不足。另外,商品房销售不畅、库存积压过多也是造成财务风险的重要原因之一。最后,基于前文识别出的BC房地产公司的财务风险,从不同的方面有针对性地提出BC房地产公司财务风险控制的具体措施。通过本文的研究,希望能对BC房地产公司的财务风险控制提供一些参考。
[Abstract]:In recent years, with the rapid development of China's economy, competition among enterprises has become more and more intense. As a result, many enterprises are prone to financial crisis under the condition of fierce competition, and most of the financial crises are due to the excessive financial risks of the enterprises. Enterprises should pay active attention to financial risks in the course of daily operation and management, so as not only to discover financial risks in time, but also to take effective methods and measures to control them in time. As capital is the lifeblood of normal operation of enterprises, The quality of the capital operation directly affects the size of the financial risk of the enterprise, while the real estate enterprise is not only a typical capital-intensive industry, but also an important pillar industry of the national economy. Therefore, we should strengthen the financial risk control of real estate enterprises. This paper takes BC real estate company as the specific research object, first of all, from the basic theory of financial risk and financial risk control, The present situation of financial risk of BC real estate company is analyzed from the horizontal and vertical aspects. Secondly, on the basis of the analysis of the current situation of financial risk of BC real estate company, Considering the development characteristics of the real estate industry and the management situation of BC real estate company, the comprehensive evaluation system of the financial risk of the company is constructed from the two aspects of financial index and non-financial index. In order to evaluate the financial risk of BC real estate company comprehensively, the AHP is used to determine the weight of each financial index and non-financial index in the comprehensive evaluation of the financial risk of BC real estate company. Then the improved efficacy factor method and the expert scoring method are used to determine the risk evaluation index of financial indicators and non-financial indicators, respectively. Then according to the weight of financial index and non-financial index, it is concluded that the current financial risk of BC real estate company is in the state of middle police. The main reason of financial risk of BC real estate company is that the company's investment activity and operation activity are not enough. Can bring enough cash flow to the enterprise, As a result, the cash flow of the company is seriously inadequate. In addition, the poor sale of commercial housing and the overstocking of inventory are also one of the important reasons for the financial risks. Finally, based on the financial risks of BC Real Estate Company, which was identified earlier, This paper puts forward the specific measures of financial risk control of BC real estate company from different aspects. Through the research of this paper, we hope to provide some reference for the financial risk control of BC real estate company.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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