X建筑企业财务风险研究

发布时间：2018-04-20 12:48

本文选题：施工项目 + 风险管理　；参考：《兰州交通大学》2014年硕士论文

【摘要】：我国建筑业近年来有很大的发展,X建筑业企业也面临着更多的风险。当前我国建筑企业面临四大问题,即企业资产负债率高;企业债权高;企业法律诉讼率高;企业不良资产率高。这“四高”直接导致了X建筑企业也面临着极高的财务风险,同时也造成了企业可持续发展风险高。在此背景下,本文重点关注的是X建筑业企业面临的具体风险有哪些,如何预防、应对及规避这些风险。本文主要针对X建筑企业所面临的财务风险展开,通过分析建筑企业产生的阶段及原因,针对这些财务风险提出切实可行的解决办法,并帮助企业建立相关的风险防范体系,对一些不可避免的财物损失找出将损失降低的方法。运用风险防范原理等理论,提高X建筑企业的收益能力,为X建筑企业的可持续发展提供保障。首先,本文对风险及企业财务风险的内涵进行了界定,以各种财务学理论为基础,详尽阐述了财务风险管理如何有助于建筑企业利润目标的实现。进而结合建筑业企业生产特点,针对某一具体建设工程项目全寿命周期展开,从项目可行性研究阶段开始至项目竣工验收合格结束。分析建设工程项目每一个阶段面临的风险内容,并考察X建筑企业是如何应对这些风险的,最后可以分析出X建筑企业如何建立自身风险防范体系的。综上所述,对如何加强建筑企业财务风险控制与防范提出具体措施,综合各方面影响因素建立企业自身风险防范体系。本文首先明确这些具有行业特色的财务风险内容,沿着提出问题,分析问题,解决问题的思路展开。在分析问题阶段,以财务学理论为基础,运用各种学说财务风险管理如何有助于企业运营。通过对建筑企业进行整体考察,指出其财务风险管理中的问题,并以某一具体项目发展为主线,分析不同阶段企业面临的不同的财务风险,并指出其产生的原因。在结合该企业现阶段的各种风险管理基础之上,找到合理有效的企业各种风险管理体系中的具体措施;提出财务风险管理不仅局限于经济方法,更依赖于企业各项制度完善及企业文化建设。从根本上改善企业财务风险管理模式,并由此建立企业全面财务风险管理体系。
[Abstract]:In recent years, China's construction industry has a great development and construction enterprises are also facing more risks. At present, the construction enterprises in our country are faced with four major problems, namely, the high ratio of assets and liabilities, the high creditor's rights, the high legal litigation rate of enterprises, and the high rate of non-performing assets of enterprises. This "four high" directly causes X construction enterprise to face extremely high financial risk, at the same time, it also causes high risk of sustainable development of enterprise. Under this background, this paper focuses on the specific risks faced by X construction enterprises, how to prevent, deal with and avoid these risks. This article mainly aims at the financial risk that X construction enterprise faces, through analyzing the stage and the reason of the construction enterprise, put forward the feasible solution to these financial risks, and help the enterprise to establish the related risk prevention system. Find a way to reduce the loss of some unavoidable property. The theory of risk prevention is used to improve the earning ability of X construction enterprises and to provide guarantee for the sustainable development of X construction enterprises. Firstly, this paper defines the connotation of risk and enterprise financial risk. Based on various theories of finance, this paper expounds in detail how financial risk management contributes to the realization of profit objectives of construction enterprises. According to the production characteristics of construction enterprises, the whole life cycle of a specific construction project is carried out, from the stage of feasibility study to the completion and acceptance of the project. This paper analyzes the contents of the risks in each stage of the construction project, and examines how the X construction enterprise deals with these risks. Finally, it analyzes how the X construction enterprise establishes its own risk prevention system. To sum up, this paper puts forward concrete measures to strengthen the financial risk control and prevention of construction enterprises, and establishes the enterprise's own risk prevention system by synthesizing various factors. Firstly, this paper clarifies the content of financial risk with industry characteristics, and develops along the train of thought of raising, analyzing and solving problems. In the stage of analyzing the problem, based on the theory of finance, how to use various theories of financial risk management is helpful to the operation of enterprises. Through the overall investigation of the construction enterprises, this paper points out the problems in the financial risk management, analyzes the different financial risks faced by the enterprises in different stages and points out the reasons for their emergence, taking the development of a specific project as the main line. On the basis of various kinds of risk management in the present stage of the enterprise, the concrete measures in various risk management systems of a reasonable and effective enterprise are found, and the financial risk management is not limited to economic methods. More depends on the enterprise each system consummation and the enterprise culture construction. The enterprise financial risk management mode is improved fundamentally, and the overall financial risk management system is established.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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