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论文编号：	13024
作者编号：	2320190695
上传时间：	2022/3/7 9:23:49
中文题目：	LG地产公司财务风险控制研究
英文题目：	Research on Financial Risk Control of LG Real Estate Company
指导老师：	梅丹
中文关键字：	房地产企业;财务风险;风险控制
英文关键字：	real estate enterprises; financial risk; risk control
中文摘要：	近年来，由于房地产行业随着经济发展迅速扩张，我国出现了房地产投资热情高涨、房价上涨过快、房地产市场供给不平衡的情况。为减轻居民生活购房压力，调控市场不健康发展的情况，我国频繁出台了一系列政策对房地产行业进行调控。房地产行业资金密集，具有投资金额大、周期长、存货性质特殊等特点，政策的调控增加了房地产企业的财务风险。因此，如何更好控制财务风险，成了现代房地产企业持续生存、健康发展的重要研究课题之一。 本文在研究中，首先，阐述了房地产行业对国民经济的重要支撑地位、受到广泛关注、行业内部进入收缩调整期的研究背景。通过国内外相关文献以及财务风险、内部控制相关理论的回顾，阐述了房地产行业财务风险特点和财务风险控制活动，为后续研究过程奠定基础。其次，本文采用案例分析法，选择了LG地产公司作为研究对象，以近三年业务数据、财务数据、公司经营活动情况为基础进行了当前财务风险的识别和财务风险控制现状分析，发现了LG地产公司在财务风险控制上存在的问题：缺乏完善的财务风险控制机制；筹资风险控制上筹资渠道单一、资金预算执行偏差率大；投资风险控制上可行性研究测算不够准确，项目周期控制较差；营运风险控制上存货变现缓慢、应收账款清理进度缓慢、按揭回款管理粗放。最后，针对LG地产公司财务风险控制存在的问题，从财务风险控制机制、筹资风险控制、投资风险控制、营运风险控制四个方面提出了改进措施，以期更好控制公司财务风险，规避损失，同时为相似发展阶段和管理状况的中小型房地产企业提供管理借鉴。
英文摘要：	In recent years, due to the rapid expansion of the real estate with the economic development, China has experienced high enthusiasm for the investment of real estate, excessively rapid housing prices, and imbalanced supply-demand relation in the market. A series of policies have been issued to regulate and control the real estate. As a capital-intensive industry, real estate has the characteristics of large investment amount, long investment cycle, and its inventory specificity. Policy regulation has increased the financial risks of real estate companies. Therefore, how to better control financial risks has become one of the important research topics for the sustainable survival and healthy development of real estate companies. Firstly, the paper describes the research background: The important support position of real estate industry to domestic economy, attracted widespread attention, and the industry enters a period of contraction and adjustment. Through the study and review of relevant domestic and foreign literature, related theories of financial risk and internal control, the paper analyzes the characteristics of financial risk and financial risk control activities of the real estate, which lays the foundation for the subsequent research process. Secondly, this paper adopts the case analysis method and selects LG Real Estate Company as the research object.The paper analyzed the current situation of financial risk and financial risk control, based on business data, financial data, and company operating activities in the past three years, and found out some related problems in the company’s financial risk control: The company lacks a complete financial risk control mechanism. In terms of financing risk control, the company has narrow financing channel and a high deviation rate of cash flow budget. In terms of investment risk control, the company's feasibility study is not accurate enough. In terms of operational risk control, the company’s inventories were slow to realize, the collection of accounts receivable was slow, and the management of mortgage collections was rough. Finally, in view of the problems, the paper proposes measures from four aspects, in order to better control financial risks, avoid losses, and provide management reference for similar enterprises.
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