新华集团基于财务分析的风险预警体系研究

发布时间：2018-01-10 16:05

本文关键词：新华集团基于财务分析的风险预警体系研究　出处：《河北工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：众所周知，我国房地产市场经历了高速增长阶段。在带动国民经济发展的同时，，高居不下的房价已远远超出普通居民的购买能力。为此，我国政府陆续出台了“限购限贷”、“房产税改革”、“首付调控”等政策打压投资性房地产需求，以保证民生。2013年3月1日，国务院办公厅下达关于继续做好房地产市场调控工作的通知，出台了“国五条”细则。至此，2013年房地产调控攻坚战全面打响，十余省市相继出台细则。在此调控大形势下，部分以住宅地产开发为主的内资房地产企业开始调整战略布局，进军工业地产领域。对以工业地产为主业的新华集团进行财务分析，并在此基础上构建财务风险预警体系，及时发现并化解经营中存在的风险就显得具有十分重大的意义。毋庸置疑，财务分析及财务预警体系的构建是系统的工程。论文以工业地产理论、财务分析理论以及财务风险理论为基础，立足于当前形势，从财务指标分析和财务专项分析入手，具体分析新华集团财务状况。同时，文章以财务风险预警理论为基础，结合实际情况，阐述了新华集团基于财务分析的风险预警体系构建，主要从构建原则、信号选择、指标确定、分析方法、模型构建、预警的响应及消除几个方面展开论述。最后，在全面分析新华集团财务状况和预警体系的基础上，结合集团的具体情况，文章对新华集团的财务预警体系构建的保障措施提出了三点意见：组织架构保障机制、内部控制保障机制和信息化保障机制。
[Abstract]:As we all know, China's real estate market has experienced a period of rapid growth. While driving the development of the national economy, the high housing prices have far exceeded the purchasing power of ordinary residents. Our government has introduced policies such as "limit purchase and limit loan", "property tax reform", "down payment regulation" and other policies to suppress the demand for investment real estate in order to ensure people's livelihood. March 1st 2013. The General Office of the State Council issued a notice on continuing to do a good job in regulating the real estate market, and issued the "National five rules". So far, in 2013, the real estate regulation and control battle was launched in an all-round way. More than ten provinces and cities have introduced rules. In this situation, some of the residential real estate development of domestic real estate enterprises began to adjust the strategic layout. Enter into the industrial real estate field. To the industrial real estate as the main industry of Xinhua Group financial analysis, and on this basis to build a financial risk warning system. It is of great significance to discover and resolve the risks in operation in time. There is no doubt that the construction of financial analysis and financial early warning system is a systematic project. This paper is based on industrial real estate theory, financial analysis theory and financial risk theory, based on the current situation. From the financial indicators analysis and special financial analysis, the financial situation of Xinhua Group is analyzed. At the same time, based on the financial risk early warning theory, combined with the actual situation. This paper expounds the construction of risk early warning system based on financial analysis in Xinhua Group, mainly from the construction principle, signal selection, index determination, analysis method and model construction. Finally, on the basis of comprehensive analysis of the financial situation and early warning system of Xinhua Group, combined with the specific situation of the Group. This paper puts forward three suggestions on the safeguard measures of the financial early-warning system of Xinhua Group: the guarantee mechanism of organizational structure, the safeguard mechanism of internal control and the guarantee mechanism of information technology.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F279.26

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