荣盛房地产公司财务风险评价与控制研究

发布时间：2018-05-19 02:01

本文选题：房地产行业 + 财务风险　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：财务风险通常被作为一种危机信号,影响着企业偿债、营运、盈利、发展等各项能力。近年来不乏由于财务风险过高而引发破产危机的企业,尤其是在房地产行业,其财务安全指数仅是其他实体经济行业的一半,因此,在不断变化的经济环境下,为了保障房地产企业健康有序发展,有效控制财务风险,十分有必要对我国房地产企业的财务风险及其成因进行分析,有效地控制风险的措施去加强房地产企业自身财务风险的控制能力。首先,对“财务风险”、“财务风险管理内容”、“现金流量的概要”等与财务风险相关的理论进行了阐述;其次,基于第二章财务风险理论基础,介绍了荣盛公司财务经营状况,并依据2011年至2015年度财务报表的偿债能力、营运能力、盈利能力、发展能力等角度的财务指标进行分析,识别出荣盛公司存在筹资风险、投资风险与经营风险并分析产生的原因。然后,选取现金流动负债比、现金支付能力比等与现金流量相关的主要的财务指标并进行专家打分后,选用层次分析法进行权重的设置得出现金流量综合评价模型公式;并依据多数原则、半数原则、均数原则对12家房地产可比企业的主要财务指标进行行业的风险级别划分,将风险级别与现金流量的综合评价模型公式相结合,构成现金流量财务风险评价体系。再次,将现金流量综合评价体系应用到荣盛公司进行财务风险的评价与分析。最后,依照评价与分析的结果对荣盛公司财务风险提出有效地控制措施,以期为其他同水平、同规模的房地产企业在进行风险控制时提供一定的指导和借鉴。
[Abstract]:Financial risk is often used as a crisis signal, affecting the ability to repay, operate, profit, and develop. In recent years, enterprises, especially in the real estate industry, are only half of the other real economic sectors, and in the real estate industry, in the real estate industry, and therefore, in the changing economic circle. In order to ensure the healthy and orderly development of the real estate enterprises and effectively control the financial risks, it is very necessary to analyze the financial risks and causes of the real estate enterprises in our country, and to effectively control the risk measures to strengthen the control ability of the financial risk of the real estate enterprises. First, "financial risk", "financial risk management". On the basis of the second chapter of financial risk theory, this paper introduces the financial management status of Rongsheng company, and divides the financial indicators of the financial statements from the 2011 to the 2015 financial statements to the financial indicators, such as the solvency of the financial statements, the operating capacity, the profitability, and the development ability. An analysis is made to identify the financing risk, investment risk and management risk of Rongsheng company and analyze the causes. Then, after selecting the main financial indicators related to cash flow, such as cash flow and liability ratio, cash flow capacity ratio and other major financial indicators, the comprehensive evaluation of the gold flow is presented by the selection of the analytic hierarchy process (AHP). Model formula, and according to most principles, half principle, average number principle to the main financial index of 12 real estate can be divided into industry risk level, combine the risk level with the comprehensive evaluation model formula of cash flow, form the evaluation system of the financial risk of cash flow. Again, the comprehensive evaluation system of cash flow should be made. The financial risk evaluation and analysis of Rongsheng company is used. Finally, according to the results of evaluation and analysis, the effective control measures are put forward to the financial risk of Rongsheng company, so as to provide some guidance and reference for other same level, the same scale real estate enterprises to carry out risk control.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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