房地产企业财务风险的成因与防范对策-以万科集团为例.docx

本科论文

摘要

随着中国经济的持续发展以及住房政策的实行，给房地产企业的财务风险带来了新的挑战，房地产企业面临的市场竞争也越来越激烈，即使企业能够进行筹集资金、投资、促进企业经济效益的财务行为，企业仍面临着巨大的财务风险。虽然房地产行业在我国经济发展中占有主导地位，但仍存在投资巨大和资金回收缓慢的问题。因此企业必须在充分认识和掌握风险的前提下，不断调整自己的经营战略，防止和避免财产的意外损失，使企业在竞争中能够持续发展。在这样的背景下，对房地产企财务风险进行研究是很有必要。

本文以万科集团为研究对象，首先从研究背景和研究意义及国内外研究现状开始介绍，然后叙述了房地产行业相关知识以及对财务风险的识别，其中包含融资风险，资金回收风险，收益分配风险。其次介绍了万科集团的基本状况并分析了其财务风险的成因，最后针对企业财务风险的各个不同的成因，并提出合理的防范策略。

关键词：财务风险；风险分析；风险识别

Abstract

WiththecontinuousdevelopmentofChinaseconomyandtheimplementationofthehousingpolicy,thefinancialriskofrealestateenterpriseshasbroughtnewchallenges,andthemarketcompetitionthatrealestateenterprisesarefacingisbecomingmoreandmoreintense,eveniftheenterprisecanraisefunds,investment,promotetheenterpriseseconomicperformanceoffinancialbehavior,enterprisesarestillfacinghugefinancialrisks.AlthoughtherealestateindustryplaysaleadingroleinChinaseconomicdevelopment,therearestillproblemsofhugeinvestmentandslowreturnoffunds.Therefore,underthepremiseoffullyunderstandingandmasteringtherisks,enterprisesmustconstantlyadjusttheirbusinessstrategies,preventandavoidtheaccidentallossofproperty,sothatenterprisescancontinuetodevelopinthecompetition.Inthiscontext,itisnecessarytostudythefinancialriskofrealestateenterprises.

ThispapertakesVankeGroupastheresearchobject,firstintroducesthebackgroundandsignificanceoftheresearchandthecurrentresearchsituationathomeandabroad,thennarratestherelevantknowledgeoftherealestateindustryandtheidentificationoffinancialrisks,includingfinancingrisks,capitalrecoveryrisk,incomedistributionrisk.Secondly,itintroducesthebasicsituationoftheVankeandanalyzesthecausesofitsfinancialrisk.Finally,itputsforwardreasonablepreventionstrategiesfordifferentcausesofcorporatefinancialrisks.

Keywords:Financialrisk;riskanalysis;RiskIden