轻资产模式下万科公司财务风险的防范与控制研究.docVIP

轻资产模式下万科公司财务风险的防范与控制研究 摘要：近年来，中国GDP增速持续放缓，国家经济进入“新常态”，与此同时，伴随着政府的紧缩调控，中国的房地产行业也渐渐走出“黄金十年”，整体来说，房价的增长有所遏制，成交量也有减少的趋势，可以说房地产企业的财务以及竞争压力也在与日俱增。而过去大多数房地产企业的运营模式仍以重资产模式为主，但这种模式下资金需求量大，容易出现资金流转不周进而引发资金链断裂，在当下宏观经济不景气的状况下，如果再面临政府的严格管控，许多企业尤其是根基不稳的中小企业很容易走向破产的困境，其实，即使是大型企业如万科如今也要求由原先的粗放型向更加标准化、精细化方向转变，告别粗放式管理。但是转型必然面临着许多风险甚至是利润损失，这时的企业应该怎么应对，即如何在转型升级与控制财务风险，获取财务收益中求得平衡就成为了一个值得深入探讨的课题。因此，为了更好的研究房地产企业转向轻资产模式时的面临财务风险以及可以采取的相关的控制措施，现以房地产企业中典型的大企业万科为例，根据其财务报表数据等信息，研究其转型期的财务状况、财务风险以及建议的风险控制措施。 Abstract：In recent years, Chinas GDP growth continued to slow, the national economy into the new normal, at the same time, with the governments tightening, Chinas real estate industry also gradually out of the golden decade, as a whole, to curb the growth of housing prices, and also has a tendency to reduce volume, to say the real estate enterprise financial and competitive pressure is also growing. And in the past, most real estate enterprises operation mode is still with heavy assets model is given priority to, but this mode capital demand, its easy to have a loose cash flow, in turn, lead to capital chain rupture, in the current macro economy situation, if again facing the governments strict control, many enterprises especially shaky the plight of small and medium-sized enterprise is easy to go bankrupt, in fact, even large companies such as vanke, now also required by the original extensive to a more standardized and intensification direction, say goodbye to extensive management. However, the transformation is bound to face many risks and even profit losses. At this time, how enterprises should deal with it, that is, how to achieve a balance between transformation and upgrading, financial risk control and financial gain, has become a topic worth in-depth discussion. Therefore, in order to better study the financial risks faced by real estate enterprises when turning to the light asset model and the relevant control measures that can be taken, taking Vanke, a typical large enterprise in r