湖南潭衡高速公路公司财务风险管理研究
发布时间：2019-03-26 14:44
【摘要】：高速公路建设是一个地区乃至一个国家的经济主动脉,在优化资源配置、搞好公共服务、改善投资环境和提高人民生活水平等方面都起着重要作用。高速公路建设投资的特点主要有投入资金大、业绩增长慢,建设周期长,这些特点会导致投入—产出不匹配,进一步影响建设资金的继续筹集及现金流,形成了高速公路公司不可忽视的财务风险,直接制约着高速公路的建设和发展。然而目前我国存在轻视财务风险管理的现状,这直接影响企业的生存和发展。因此,对财务风险管理的研究具有重要的意义。 本文以湖南潭衡高速公路公司为研究对象,运用理论和实践相结合的方法,在吸收了国内外专家和学者研究的最新成果的基础上,结合湖南潭衡高速公路公司的实际情况,对湖南潭衡高速公路公司财务风险管理的现状进行深入分析,指出湖南潭衡高速公路公司还存在收费政策风险、收入风险、利率风险、债务违约风险,现金支付风险等财务风险问题,并在此基础上,分析现状产生的原因以及提出财务风险管理的总体规划和具体建议。本文希望对湖南潭衡高速公路公司财务风险的研究为我国企业财务风险的管理提供一定的借鉴意义。
[Abstract]:Highway construction is the economic aorta of a region and even a country. It plays an important role in optimizing the allocation of resources, doing a good job in public services, improving the investment environment and raising the living standard of the people. Highway construction investment is characterized by large investment capital, slow performance growth and long construction cycle. These characteristics will lead to input-output mismatch, and further affect the continued raising of construction funds and cash flow. The formation of the highway company can not be ignored financial risks, directly restricting the construction and development of the highway. However, at present, our country despises the current situation of financial risk management, which directly affects the survival and development of enterprises. Therefore, the research on financial risk management is of great significance. In this paper, Hunan Tanheng Expressway Company as the research object, using the combination of theory and practice, on the basis of absorbing the latest achievements of domestic and foreign experts and scholars, combined with the actual situation of Hunan Tanheng Expressway Company, This paper deeply analyzes the present situation of financial risk management of Hunan Tanheng Expressway Company, and points out that Hunan Tanheng Expressway Company still has the risk of toll policy, income risk, interest rate risk and debt default risk. On the basis of cash payment risk and other financial risk problems, this paper analyzes the causes of the present situation and puts forward the overall planning and specific suggestions for financial risk management. This paper hopes that the research on financial risk of Hunan Tanheng Expressway Company will provide some reference for the management of enterprise financial risk in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542.6;F275
本文编号：2447648
[Abstract]:Highway construction is the economic aorta of a region and even a country. It plays an important role in optimizing the allocation of resources, doing a good job in public services, improving the investment environment and raising the living standard of the people. Highway construction investment is characterized by large investment capital, slow performance growth and long construction cycle. These characteristics will lead to input-output mismatch, and further affect the continued raising of construction funds and cash flow. The formation of the highway company can not be ignored financial risks, directly restricting the construction and development of the highway. However, at present, our country despises the current situation of financial risk management, which directly affects the survival and development of enterprises. Therefore, the research on financial risk management is of great significance. In this paper, Hunan Tanheng Expressway Company as the research object, using the combination of theory and practice, on the basis of absorbing the latest achievements of domestic and foreign experts and scholars, combined with the actual situation of Hunan Tanheng Expressway Company, This paper deeply analyzes the present situation of financial risk management of Hunan Tanheng Expressway Company, and points out that Hunan Tanheng Expressway Company still has the risk of toll policy, income risk, interest rate risk and debt default risk. On the basis of cash payment risk and other financial risk problems, this paper analyzes the causes of the present situation and puts forward the overall planning and specific suggestions for financial risk management. This paper hopes that the research on financial risk of Hunan Tanheng Expressway Company will provide some reference for the management of enterprise financial risk in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542.6;F275
【参考文献】
相关期刊论文 前2条
1 孙素霞;;政府还贷公路财务风险的对策[J];China's Foreign Trade;2010年24期
2 朱耀华;;浅谈财务风险在企业中的管理与控制[J];科技资讯;2011年21期
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