联系我们

论文查询结果	返回搜索

论文编号：	14207
作者编号：	2320200649
上传时间：	2023/12/8 12:44:36
中文题目：	A公司“走出去”铁路项目财务风险管理研究
英文题目：	Research on Financial Risk Management of A Corporation''s "Going Global" Railway Projects
指导老师：	刘志远教授
中文关键字：	“走出去”；铁路工程建设项目；财务风险管理
英文关键字：	Going Global; Railway Engineering Construction Projects；Financial Risk Management
中文摘要：	自2013年习总书记提出“一带一路”倡议后，“走出去”铁路企业新签合同额和完成营业额不断增长，中国高铁作为国家铁路高质量发展的名片，已经成为促进国际区域间协调发展的重要引擎。2023年，雅万高速铁路工程建设项目顺利开通运营、中泰铁路进展不断提速，“走出去”铁路工程建设项目不断取得丰硕成果。随着“走出去”铁路工程建设项目的不断发展，项目执行模式和资金跨境流动中存在的复杂税务因素、资金跨境流动、多样交易币种、复杂经济关系、复杂账务管理等“走出去”独特风险影响因素所带来的不确定性和波动性，导致项目经营成果产生不确定性变化，即财务风险。 项目财务风险管理目的是争取不利影响最小化，促进项目收益最大化。“走出去”铁路项目面临着诸多不确定性因素，因此对其项目财务风险管理进行分析研究，有助于弥补项目管理不足，提高项目收益，最终促进“走出去”铁路项目平稳发展。 本文选取A公司“走出去”的非投资铁路工程建设项目财务风险管理作为研究对象。本文以项目风险管理理论、国资委全面风险管理指引、铁路建设工程风险管理技术规范等作为研究的理论基础，结合“走出去”铁路项目执行模式和资金跨境流动所隐藏的财务风险影响来源，识别形成“走出去”铁路项目主要财务风险并以此为项目财务风险管理研究范围。 在上述理论基础上，采用案例分析法，选取了A公司几个重点铁路项目，针对A公司“走出去”铁路工程建设项目的汇率、资金、税费等主要财务风险管理进行分析研究，发现其在财务风险识别、分析和评价、应对管理方面存在的问题，并针对存在的问题进行原因分析。在问题和原因分析基础上，从项目财务风险识别、分析和评价、应对管理三个方面为A公司“走出去”铁路工程建设项目财务风险管理提出改进建议，借此希望能对A公司“走出去”可持续、健康发展产生积极有效的促进作用。也希望能对其他“走出去”铁路工程建设项目财务风险管理提供一些有价值的参考。
英文摘要：	Since 2013, General Secretary Xi Jinping proposed the "One Belt, One Road" initiative, the amount of newly signed contracts and completed turnover of "Going Global" railway enterprises have continued to increase. As a business card of the high-quality development of national railways, China's high-speed railway has become an important engine to promote the coordinated development of international regions. In the year of 2023, the Jakarta-Bandung railway project has been successfully opened and operated, and the progress of the China-Thailand railway continued to speed up, the "Going Global" railway projects continue achieving fruitful results. With the continuous development of "Going Global" railway construction projects, the uncertainty and volatility caused by the unique risk influencing factors of "Going Global", such as complex tax factors, cross-border capital flow, diversified transaction currencies, complex economic relations and complex accounting management in the project implementation mode and cross-border flow of funds, lead to uncertainty changes in project operation results, which is financial risk. The purpose of project financial risk management is to minimize adverse impacts and maximize project operating benefits. The "Going Global" railway projects are facing many uncertainties, so the analysis and study of the financial risk management of the project will help to remedy for the management deficiencies, improve the project income, and ultimately promote the stable development of the "Going Global" railway projects. This paper selects the "Going Global" non-investment engineering railway construction project’s financial risk of A Railway Company as the research object. This paper combines the Project Risk Management Theory, the SASAC Comprehensive Risk Management Guidelines and Railway Construction Project Risk Management Technical Specifications as the theoretical basis for research, and combines the implementation mode of "Going Global" railway projects and the financial risk influence sources contained in cross-border capital flow to form the main financial risk of "Going Global" railway projects and take this as the research scope of project financial risk. On the basis of the above theory, this paper uses the case analysis method to select several key railway projects of A Company, analyzes and studies the key project financial risk management of Company A's "Going Global" railway projects, such as exchange rate, fund flow, and taxation, finds its problems in specific financial risk identification, analysis and evaluation, response work, and analyzes the reasons for the existing problems. Based on the above, improvement suggestions were proposed for the financial risk prevention and control of A Company's "Going Global" railway projects from three aspects of financial risk identification, analysis and evaluation and risk response. This paper hopes to promote the sustainable and healthy development of A Company's "Going Global" railway projects, and also hopes to provide some valuable references for the financial risk management of other "Going Global" railway engineering construction projects.
查看全文：	预览  下载(下载需要进行登录)