土地一级开发企业财务风险管理研究

发布时间：2018-07-04 22:35

本文选题：土地一级开发 + 财务风险　；参考：《西南科技大学》2015年硕士论文

【摘要】：城市土地一级开发是落实城市土地储备制度的一项重要措施。传统的由政府单独完成土地一级开发不仅会造成巨大的财政压力,显然也是对人力、物力、财力等社会公共资源的一种浪费。土地一级开发的逐渐市场化不仅解决了政府的困惑,同时为企业的参与提供了良好的契机。虽然这一举措的实施为政府与企业实现双赢提供了条件,但是土地一级开发开发需要大量的资金,而企业的融资渠道和方式相对来说是比较单一的,且整个土地开发过时间较长,因此资金占用时间也长,加之企业债务期限结构的不合理等等问题,都会给企业带来融资不畅、不能偿还到期债务、财务现金流循环不畅的财务风险。此外,土地一级开发的成本、收益是与企业的财务风险往往是捆绑在一起的,如果土地开发成本过高或者是土地出让收益过低都会成为使企业产生财务风险的重要因素。目前国内城市土地一级开发还处于起步和探索阶段,无论在理论上还是实践上都缺乏系统与深入的研究。本文通过文献综述法对研究现状进行了分析,同时进行了相关理论的研究,并用定性分析与定量分析相结合的方法对财务风险的分析和识别进行了研究分析,采用个案分析法进行建模与案例分析,最终得出了关于土地一级开发财务风险的防范及控制方法。希望通过本文的研究,促进土地一级开发市场的良好发展,规范企业土地一级开发制度,促进企业与社会利益的最优化。
[Abstract]:Urban land first-level development is an important measure to implement urban land reserve system. Traditional land development by the government alone will not only cause great financial pressure, but also a waste of human, material, financial and other social public resources. The gradual marketization of land-level development not only solves the confusion of government, but also provides a good opportunity for enterprises to participate. Although the implementation of this initiative provides conditions for both the government and enterprises to achieve a win-win situation, land level development requires a large amount of capital, and the financing channels and methods of enterprises are relatively single. And the whole land has been developed for a long time, so the capital occupation time is also long, in addition to the unreasonable debt maturity structure and other problems, it will bring financing difficulties to the enterprise, and can not repay the maturing debt. The financial risk of poor circulation of financial cash flow. In addition, the cost and income of land development are often tied up with the financial risk of the enterprise. If the land development cost is too high or the income from the land transfer is too low, it will become an important factor that causes the enterprise to produce the financial risk. At present, the primary development of urban land in China is still at the beginning and exploring stage, and lacks systematic and in-depth research both in theory and in practice. In this paper, the current situation of the research is analyzed by literature review, and the related theories are studied, and the analysis and identification of financial risks are carried out with the combination of qualitative analysis and quantitative analysis. The case analysis method is used to model and analyze the case. Finally, the methods of preventing and controlling the financial risk of land development are obtained. It is hoped that the research in this paper will promote the good development of the land development market, standardize the land development system of enterprises, and promote the optimization of the interests of enterprises and society.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F299.24

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