企业财务风险与防范.doc

施工类企业财务风险防范研究 摘要： 近几年,随着建筑市场开放程度的提高,行业竞争不断加剧,我国的大中型施工企业财务风险突出,存在资产负债率过高,债务负担沉重,债权难以实现存量资产利用效率低、人均装备率低、劳动生产率低、物耗能耗高等突出问题。同时,拖欠工程款、垫资施工、不合理的压价让利竞争、回扣等不正之风,加剧了企业资金不足带来的困难。 本文对将施工企业的财务风险分为这个方面：筹资风险、投资风险、运营风险、市场风险。将施工企业的财务风险影响因素分类内部环境外部环境两类。其中，内部环境包括企业文化、企业法人治理结构、企业内部信息不对称；外部环境包括：自然环境、外部宏观环境。以新八建设集团有限公司、广东中建地产有、中国建筑第三工程局有限公司的财务数据进行实证研究分析,分别论述了这三家公司财务状况和以及存在的主要财务风险——举例一个类型的企业中的三个企业的例子，分析这一类型企业普遍的财务风险和单个的财务风险，并针对该类企业的风险提出防范策略：（一）提高防范意识，建立投标风险评估机制（二）推行先进预算管理制度（三）加强工程项目的资金控制（四）加强工程项目成本的控制（五）加强会计基础工作，提高财务人员综合素质。 关键词：施工企业；财务风险分析；财务风险管理 Construction of the financial risk enterprises Abstract：In recent years, along with the openness of the construction market to improve, industry competition intensifies, enterprises large and medium-sized construction of China's financial risk is outstanding, have high debt to asset ratio, debt burden is heavy, claim difficult to achieve capital utilization efficiency low, average equipment rate is low, low labor productivity, energy and material consumption and higher problem. At the same time, project payment arrears, underwritten construction, unreasonable price Rangli competition, kickback unwholesome tendencies, exacerbated by the difficulty of enterprise funds. In this paper, the construction of the financial risk of the enterprise into the aspects: financing risks, investment risk, operational risk, market risk. Financial risk will be influence construction enterprise factors classification of internal external environment two. Among them, the corporate culture, corporate governance structure, including internal asymmetric information of enterprise internal environment; external environment include: natural environment, the external macro environment. Financial data to New Construction Group Co Ltd, Guangdong built in the estate, China Construction Third Engineering Bureau Co. Ltd. is the empirical analysis, respectively discusses three enterprise financial status of the three companies, as well as the main existing financial risk