山西君泰房地产公司财务风险防范研究
发布时间：2018-09-10 12:51
【摘要】：随着社会主义市场经济的不断发展,以及居民收入水平的不断提高,人们对于住房开始有了更多的要求,房地产行业已经成为我国利润最高的行业之一,而且由于房地产行业与其他多个行业都存在相关性,且有较强驱动力,因此更成为我国国民经济的重要产业。相比其他行业,房地产行业的项目建设周期长,投资资金高,供应链更复杂,而且房地产行业的建设项目具有明显的地域性特点,因此综合来看属于资金密集型行业,财务风险较高。是否能够准确识别和分析财务风险,直接决定着房地产企业的科学发展。本文中作者将研究课题确定为房地产企业的财务风险管理问题,以与财务风险管理有关的理论为支撑,总结了导致我国房地产企业产生财务风险的因素,包括过高的负债率,宏观经济环境的变化等。作者选取山西君泰房地产公司为研究对象,并从影响山西君泰房地产公司财务风险的相关指标入手,如流动化率、速动比率、资产负债率、销售净利率等,说明山西君泰房地产公司的财务风险发生于资金筹集和资金运营两方面。结合对于财务风险成因和表现的分析,作者提出了山西君泰房地产公司防控财务风险的具体策略,包括构建完善的风险管控体系,建立多元化的融资渠道,实现对现金的严格管控等。除了制定对策外,作者还总结了风险控制策略的保障措施,包括建立有利于财务风险控制的环境,对财务风险防控制定规范流程,构建财务风险预警机制,通过强化审计实现对公司财务管理活动的有效监督等。本文的研究目是帮助我国房地产企业更准确的认识财务风险,并就风险防控进行积极备战。
[Abstract]:With the continuous development of the socialist market economy and the continuous improvement of the income level of the residents, people began to have more requirements for housing. The real estate industry has become one of the most profitable industries in China. Because the real estate industry is related to many other industries and has a strong driving force, it has become an important industry of our national economy. Compared with other industries, the project construction period of real estate industry is longer, the investment capital is high, the supply chain is more complex, and the construction project of real estate industry has obvious regional characteristics, so it is a capital-intensive industry. Financial risk is high. Whether can accurately identify and analyze financial risks directly determines the scientific development of real estate enterprises. In this paper, the author defines the research topic as the financial risk management problem of the real estate enterprises. Based on the theory related to the financial risk management, the author summarizes the factors that lead to the financial risk of the real estate enterprises in China, including the excessive debt ratio. Changes in the macroeconomic environment, etc. The author chooses Shanxi Juntai Real Estate Company as the research object, and starts with the related indexes that affect the financial risk of Shanxi Juntai Real Estate Company, such as liquidity rate, quick moving ratio, asset-liability ratio, net sales interest rate, etc. It shows that the financial risk of Shanxi Juntai Real Estate Company occurs in the two aspects of fund raising and capital operation. Based on the analysis of the causes and manifestations of financial risks, the author puts forward the specific strategies for preventing and controlling financial risks in Shanxi Juntai Real Estate Company, including the construction of a sound risk control system and the establishment of diversified financing channels. To achieve strict control of cash, etc. In addition to formulating countermeasures, the author also summarizes the safeguard measures of risk control strategy, including establishing a favorable environment for financial risk control, establishing a standardized process for financial risk prevention and control, and constructing a financial risk warning mechanism. Through the strengthening of audit to achieve effective supervision of the company's financial management activities. The purpose of this paper is to help Chinese real estate enterprises to understand financial risks more accurately and to actively prepare for risk prevention and control.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
本文编号：2234494
[Abstract]:With the continuous development of the socialist market economy and the continuous improvement of the income level of the residents, people began to have more requirements for housing. The real estate industry has become one of the most profitable industries in China. Because the real estate industry is related to many other industries and has a strong driving force, it has become an important industry of our national economy. Compared with other industries, the project construction period of real estate industry is longer, the investment capital is high, the supply chain is more complex, and the construction project of real estate industry has obvious regional characteristics, so it is a capital-intensive industry. Financial risk is high. Whether can accurately identify and analyze financial risks directly determines the scientific development of real estate enterprises. In this paper, the author defines the research topic as the financial risk management problem of the real estate enterprises. Based on the theory related to the financial risk management, the author summarizes the factors that lead to the financial risk of the real estate enterprises in China, including the excessive debt ratio. Changes in the macroeconomic environment, etc. The author chooses Shanxi Juntai Real Estate Company as the research object, and starts with the related indexes that affect the financial risk of Shanxi Juntai Real Estate Company, such as liquidity rate, quick moving ratio, asset-liability ratio, net sales interest rate, etc. It shows that the financial risk of Shanxi Juntai Real Estate Company occurs in the two aspects of fund raising and capital operation. Based on the analysis of the causes and manifestations of financial risks, the author puts forward the specific strategies for preventing and controlling financial risks in Shanxi Juntai Real Estate Company, including the construction of a sound risk control system and the establishment of diversified financing channels. To achieve strict control of cash, etc. In addition to formulating countermeasures, the author also summarizes the safeguard measures of risk control strategy, including establishing a favorable environment for financial risk control, establishing a standardized process for financial risk prevention and control, and constructing a financial risk warning mechanism. Through the strengthening of audit to achieve effective supervision of the company's financial management activities. The purpose of this paper is to help Chinese real estate enterprises to understand financial risks more accurately and to actively prepare for risk prevention and control.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42
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