建筑产业集群财务风险监控机制研究

发布时间：2018-10-08 17:38

【摘要】：建筑业是国民经济的重要物质生产部门,它与整个国家经济的发展、人民生活的改善有着密切的关系。目前我国处于经济高速发展时期,房地产市场投资和公共设施投资,对于建筑业需求量很大,使得我国建筑业得到迅猛发展。在市场机制和政府引导下,江苏、浙江、山东等地形成了不同特色、不同程度的建筑产业集群。集群本身具有较强的风险抵御能力,但是,由于集群内企业间的联动性,建筑产业集群的财务风险随着集群规模的扩大而急剧增加,集群内各个企业之间财务风险的传导也使得总体风险进一步加剧。一旦风险爆发,‘将引发巨大的财务后果,因此,如何对集群内财务风险进行预警与防范监控,系统地探究风险监控机制显得尤为重要。本文以财务风险监控理论、产业集群理论、权变理论为指导,首先,界定了建筑产业集群财务风险监控机制的涵义,分析了建筑产业集群财务风险监控机制的系统性、适应性、预警性和可操作性；其次,分析了建筑产业集群财务风险监控机制的影响因素：内部因素与外部因素。内部因素包括企业治理结构、内部控制和管理水平,外部因素包括集群因素、宏观经济因素和自然因素。在影响因素的基础上构建了建筑产业集群财务风险监控机制的结构化图谱,包括制度保障机制、信任机制、信息共享机制、科学监控机制和财务柔性机制；提出了保障监控机制有效运行的策略；最后,通过经验证据分析研究了建筑产业集群财务风险监控机制的影响因素与财务风险监控机制功效的相关性。
[Abstract]:The construction industry is an important material production department of the national economy, which is closely related to the development of the whole national economy and the improvement of the people's life. At present, our country is in the period of rapid economic development, the real estate market investment and public facilities investment, for the construction industry demand is very large, make our country construction industry to obtain the swift and violent development. Under the guidance of market mechanism and government, Jiangsu, Zhejiang, Shandong and other places have formed different characteristics and different degrees of construction industry clusters. The cluster itself has a strong ability to resist risks. However, due to the linkage between enterprises in the cluster, the financial risk of the construction industry cluster increases sharply with the expansion of the cluster scale. The transmission of financial risk among enterprises in cluster also makes the overall risk aggravation. Once the risk erupts, it will lead to huge financial consequences. Therefore, it is very important to probe into the risk monitoring mechanism systematically and how to warn and prevent the financial risk in the cluster. Under the guidance of financial risk monitoring theory, industrial cluster theory and contingency theory, this paper defines the meaning of financial risk monitoring mechanism of construction industry cluster, and analyzes the systematization and adaptability of financial risk monitoring mechanism of construction industry cluster. Secondly, it analyzes the influencing factors of the financial risk monitoring mechanism of the construction industry cluster: internal factors and external factors. Internal factors include corporate governance structure, internal control and management level, external factors include cluster factors, macroeconomic factors and natural factors. On the basis of influencing factors, the paper constructs the structural map of financial risk monitoring mechanism of construction industry cluster, including system guarantee mechanism, trust mechanism, information sharing mechanism, scientific monitoring mechanism and financial flexibility mechanism. Finally, through the empirical evidence analysis, the influence factors of the financial risk monitoring mechanism and the effectiveness of the financial risk monitoring mechanism of the construction industry cluster are studied.
【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】：F426.92;F406.7

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