高杠杆下恒大集团财务风险分析.docxVIP

PAGE PAGE 5 目录 TOC \o 2-3 \h \z \u \t 标题 1,1 1引言 2 2相关理论概述 3 2.1财务杠杆理论 3 2.2 SWOT分析模型 4 3恒大集团概况 5 3.1恒大集团简介 5 3.2恒大集团环境分析 5 4恒大集团财务风险分析 7 4.1恒大集团财务杠杆效应分析 7 4.2恒大集团高杠杆下财务风险的表现 7 4.3恒大集团财务风险的成因分析 9 5针对恒大集团财务风险的控制对策 12 5.1合理优化资本结构 12 5.2分散企业面临的财务风险 12 5.3提高财务人员综合素质 12 5.4健全财务风险管理制度 13 6结束语 14 致谢 16 高杠杆下恒大集团财务风险研究 摘 要：进入21世纪以来，我国的消费结构逐渐调整，房地产业逐步壮大。房地产业对我国经济增长的贡献率不断提高，对我国国民经济的发展产生了重大影响。恒大集团以房地产开发为主要经营业务，为了抢占市场，实行扩张的市场政策，加剧了企业面临巨大财务风险的可能性。因此，防范和控制财务风险成为企业急需解决的重大问题。本文在对恒大集团年报分析的基础上，利用2014—2018年恒大集团房地产业的财务数据，从资本结构、现金流以及利息费用等方面进行分析，以便更具有针对性地找出恒大集团财务方面存在的问题，并提出相应的对策建议，提高经济效益，以促进恒大集团健康可持续发展，同时对房地产行业乃至国民经济持续健康发展也具有一定的现实意义。 关键词：财务杠杆；财务风险；资本结构；偿债能力 Study on the financial risk of Evergrande Group under high leverage Abstract：Since entering the 21st century, under the background of the gradual development of our countrys economy and society and the gradual adjustment of consumption structure, the real estate industry has flourished. The contribution rate of the real estate industry to the economic growth of our country is increasing continuously, which has a great influence on the development of our national economy. Evergrande Group, as a large enterprise with real estate development as its main business, in order to seize the market and implement the market policy of expansion, it intensifies the possibility that enterprises face huge financial risks. Therefore, the prevention and control of financial risks become a major problem that enterprises urgently need to solve. Based on the analysis of annual report of Evergrande Group, this paper uses 2014-2018 The financial data of the real estate industry of Evergrande Group in 5 years are analyzed from the aspects of capital structure, cash flow and interest expenses, so as to find out the financial problems of Evergrande Group more pertinently, and put forward corresponding countermeasures and suggestions to improve economic efficiency, so as to promote the healthy and s