广远房地产开发集团财务风险控制研究

发布时间：2018-04-14 04:35

本文选题：财务风险 + 企业运营　；参考：《东北石油大学》2014年硕士论文

【摘要】：作为东北地区多个行业龙头地位的广远集团，是伴随着我国市场经济体系的不断成熟，经济全球化的不断推进的背景下成长起来的民营化企业集团，历经近20年的发展，广远集团主营业务以建筑材料生产、房地产开发及建筑安装为产业链的大型民营集团。在多年的发展中，积累了雄厚的资本及成熟的商业模式，，随着商业环境越来越成熟，经济形势的不断变化，广远集团在国民经济结构调整中，经营环境发生着显著的变化，导致集团在业务发展中面临的财务风险不断加大。由于财务活动涵盖企业所有经营活动项目的全部范围，随之财务风险贯穿了企业筹资、投资、生产，以及技术支持与更新等所有环节，随着企业发展壮大，财务风险成为所面临的核心风险。房地产行业在这二十年的发展突飞猛进，随着其产业规模快速扩张发展，其所面临的风险也逐步被推高，该行业的高收益性随之而来的是高风险性，如何进行财务风险管理控制是企业可持续发展的重点问题。在此背景下，通过对实例进行综合分析的研究方法，对广远房地产开发集团的财务风险进行归纳总结的同时，提出应对策略。研究从归纳国内外企业财务风险理论研究成果开始，结合我国房地产行业的发展模式，分析该行业财务风险控制的现状以及存在的原因。房地产企业，投入的资金巨大、项目生产周期跨度较大、变现时间较长，经营成果和财务目标、预计收益容易偏离最初设定的计划，极易形成财务黑洞。广远集团该如何在长周期的生产经营中增长并延续可持续发展，进行必要合理地财务风险控制成为房地产集团所面临的关键问题。通过研究广远集团财务风险控制归纳出集团内部风险因素和财务风险控制问题。并在理论归纳总结及分析案例的基础上，有针对性地提出加强集团财务风险控制有效性的方法。其中建立了财务风险预警体系，增强企业集团的生命力和持续竞争力，可以丰富和深化对公司治理、内部控制、风险管理等方面的理论研究，从集团财务风险规避、财务风险转移、财务风险减轻等三个方面提出了有针对性的财务风险控制应对措施，在每种措施中提出针对集团业务展开有效性的风险控制手段，这些措施和手段可以有效增强企业竞争力。
[Abstract]:As the leading position of many industries in Northeast China, Guangyuan Group is a privatized enterprise group, which has grown up under the background of the continuous development of market economy system and economic globalization, and has been developing for nearly 20 years.Guangyuan Group main business construction materials production, real estate development and construction installation as the industrial chain of large private groups.In the years of development, we have accumulated abundant capital and mature business model. As the business environment becomes more and more mature and the economic situation is constantly changing, the management environment of Guangyuan Group has undergone remarkable changes in the adjustment of the national economic structure.As a result of the Group's business development in the face of financial risks continue to increase.Since financial activities cover all the business activities of an enterprise, financial risks run through all aspects of the enterprise, such as financing, investment, production, and technical support and renewal. As the enterprise grows and grows,Financial risk has become the core risk.The real estate industry has developed by leaps and bounds in the past two decades. With the rapid expansion and development of its industrial scale, the risks it faces are also gradually pushed up, and the high profitability of the industry is followed by the high risk.How to manage and control financial risk is the key problem of sustainable development of enterprises.In this context, through the comprehensive analysis of the case study method, the financial risks of Guangyuan Real Estate Development Group are summarized, and the corresponding strategies are put forward.The research begins with summarizing the research results of financial risk theory of domestic and foreign enterprises, combining with the development mode of the real estate industry in our country, and analyzes the present situation and existing reasons of the financial risk control of the real estate industry in this industry.In real estate enterprises, the investment is huge, the project production cycle span is large, the realization time is longer, the operating result and the financial target, the expected income is easy to deviate from the original set plan, easy to form the financial black hole.How to increase and continue the sustainable development of Guangyuan Group in the long period of production and operation and how to control the financial risk reasonably becomes the key problem facing the real estate group.By studying the financial risk control of Guangyuan Group, the paper sums up the internal risk factors and financial risk control problems.On the basis of summing up and analyzing cases in theory, this paper puts forward some methods to strengthen the effectiveness of group financial risk control.The establishment of financial risk warning system to enhance the vitality and sustainable competitiveness of enterprise groups can enrich and deepen the theoretical research on corporate governance, internal control, risk management, and so on.Three aspects of financial risk transfer, financial risk mitigation and so on, have put forward targeted financial risk control measures, in each kind of measures, put forward the effective risk control means for the group business,These measures and means can effectively enhance the competitiveness of enterprises.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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