A房地产企业财务风险控制研究

发布时间：2018-01-16 00:04

本文关键词：A房地产企业财务风险控制研究　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着我国的居民消费结构改变和社会经济的繁荣,中国居民对住房的需求持续增长,房地产行业以其较强的相关性,驱动能力大等特点,渐渐的发展为支撑国内经济的重要产业之一,在现代社会拥有着关键性的地位。同时房地产行业具有周期较长、资金投入大、供应链繁杂、地域性强、风险高的特点,是典型的资金密集型行业,必然会比别的行业面临更多的财务风险。那么在企业经营中如何全面、系统防范财务风险,对我国房地产企业的平稳和健康的发展起着至关重要的理论意义和实践意义。本文研究了我国房地产企业财务风险控制问题。在综述了有关财务理论的基础上,首先分析了影响我国房地产企业财务风险的主要因素,认为其高负债率等特点、宏观环境等因素是房地产企业财务风险的主要成因。以A房地产企业为例,首先通过流动比率、速动比率、资产负债率、销售净利率等相关指标全面分析和论述了A房地产企业现在面临的财务风险主要集中在资金筹集方面和资金营运方面；其次通过采用杠杆系数法、多变量法等风险评估方法,进一步客观测量和评价把握该公司的财务风险状况。最后,在以上理论分析的基础上,对A房地产公司提出其在筹资、投资和日常资金运作方面应该提高企业风险管理水平、拓宽融资渠道、加强现金流控制等风险控制和防范的建议。
[Abstract]:With the change of consumption structure and the prosperity of social economy in China, the demand for housing of Chinese residents continues to grow, and the real estate industry is characterized by its strong relevance and great driving power. Gradually development as one of the important industries to support the domestic economy, in the modern society has a key position. At the same time, the real estate industry has a longer period, large capital investment, complex supply chain, strong regional. The characteristics of high risk, is a typical capital-intensive industry, will inevitably face more financial risks than other industries. It is very important for the steady and healthy development of the real estate enterprises in our country. This paper studies the financial risk control of the real estate enterprises in our country. Firstly, this paper analyzes the main factors that affect the financial risk of real estate enterprises in China, and points out that such factors as high debt ratio and macro environment are the main causes of financial risks of real estate enterprises. Take A real estate enterprise as an example. First of all, through the current ratio, liquidity ratio, asset-liability ratio. The financial risk that A real estate enterprise is faced with is mainly concentrated in the aspects of fund raising and fund operation. Secondly, through the use of leverage coefficient method, multi-variable method and other risk assessment methods, further objective measurement and evaluation of the company's financial risk situation. Finally, on the basis of the above theoretical analysis. To A real estate company, the paper puts forward some suggestions on how to improve the risk management level, widen the financing channel and strengthen the cash flow control in the aspects of financing, investment and daily capital operation of A real estate company.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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