房地产企业财务风险管理与控制研究.doc

摘 要 企业财务状况的好坏会直接影响企业的生存和发展，进而影响我国经济发展 和社会稳定。对企业进行财务风险管理的系统和深入的研究具有极为重要的意义。 近年来，我国房地产业的发展突飞猛进，房地产政策的改进，以及金融界政策的创 新，不断地为房地产企业创造越来越广阔的发展空间。然而，由于房地产业属于高 投资、高风险、高收益的行业，加上我国的房地产业尚不够规范化，金融体系的不 完善，房地产业在高速猛进的同时，也承担着巨大的财务风险，因此，如何识别、 评价、防范企业的财务风险已经成为亟待解决的重要课题。 这篇论文研究的是房地产企业如何有效控制财务风险,从财务风险的一般理 论着手，结合了现阶段国内外关于财务风险的研究方法和研究思路，阐述了财务风 险的涵义、财务风险的主要成因、财务风险的主要类型以及财务风险的基本特征， 并根据房地产企业资金来源和资金投入环节，讨论了我国房地产企业的财务风险主 要表现为融资风险，投资风险、资金回收风险和收益分配风险，这几类风险贯穿了 整个房地产开发环节，而且不同房地产企业风险体现的环节可能不一样，都需要针 对每一个企业的具体情况做出相应的措施来防范风险。所以该篇论文从我国房地产 企业融资、投资和日常资金运营三个方面对企业进行财务风险成因分析，并提出关 于房地产企业财务风险的防范和控制措施，财务风险的预警系统的构建，在此基础 上分别从房地产企业的融资、投资和资金的回收三个方面来阐述房地产企业在财务 领域如何有效防范财务风险。 关键词：财务风险，房地产企业，成因分析，防范与控制 Abstract Financial situation of enterprises will directly affect the survival and development, thereby affecting economic development and social stability. Financial risk management for enterprise systems and in-depth study has very important significance. In this paper, is the real estate business How to effectively control financial risk, financial risk from the general theory of working, combined with the present stage of financial risk home and abroad on research methods and research ideas to explain the meaning of financial risk, financial risk of the main causes, The main types of financial risk and the basic characteristics of financial risk, and corporate funding sources and based on the real estate investment links, real estate companies in China are discussed mainly for the financial risk of financing risk, investment risk, risks and benefits of the recovery of funds allocation of risk, these types of risk areas throughout the entire real estate development, and different aspects of the real estate business risk may not be reflected in the same need for the specific situation of each enterprise to make the appropriate measures to prevent risks. So this article from our real estate corporate finance, investment funds and daily operations of three enter