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论文编号：	14478
作者编号：	2120213443
上传时间：	2024/3/7 10:46:25
中文题目：	C公司老旧小区改造项目财务风险管理研究
英文题目：	Research on Financial Risk Management of Company C''s Renewal Projects of Old Communities
指导老师：	黄福广
中文关键字：	财务风险；风险管理；老旧小区改造项目
英文关键字：	Financial Risk; Risk Management; Renewal Project of Old Communities
中文摘要：	老旧小区改造作为关乎万千居民的民生工程，是“十四五”时期推动我国城市建设和发展的重要项目。当前老旧小区改造项目存在着项目周期长及利润低、融资不畅通、相关政策缺乏、产权不明晰、改造标准协调困难、社区专业服务欠缺等问题，这些问题使得社会资本在参与老旧小区改造项目时面临着多重不确定性，不确定因素会加剧项目的财务风险导致项目无法实现预期投资收益。 本文选取社会资本方C公司作为研究案例，重点分析了C公司将要开展的JS二期老旧小区改造项目，从投资计划、筹资计划、收入预测和经营成果预测四个方面进行项目剖析，并在用Z-score模型进行财务风险量化评估的基础上分析了对C公司的影响，同时研究了C公司老旧小区改造项目的财务风险管理现状，发现项目面临着投资回报期长且预期投资收益无法保证、较高的债务融资加大了融资成本且融资数量有限、项目的建设期和运营期存在成本超支、项目全周期资金回收不确定性较大等财务风险，导致这些财务风险管理问题的主要原因为C公司对财务风险管理重视程度低，内部控制环境薄弱使得经营决策效率低下，筹资渠道单一过度依赖债务融资，资金管理不规范导致资金使用效率低。针对以上问题和产生问题的原因，对C公司老旧小区改造项目的财务风险管理提出了相应建议：优化项目投资管理机制，探索多种延伸服务保障项目收益；做好项目综合整治与自投资部分筹资规划，通过设立老旧小区改造基金等方式拓宽资金来源；细化成本费用管理，严格把控建设期和运营期成本；采用内部资金占用计息管理办法提高资金使用效率，严格执行项目全周期资金动态管理确保应收账款及时收回；建立预算评价考核管理制度和内部风险控制管理制度等，加强企业财务风险控制。希望本文的研究能够使C公司及时发现项目开展和公司管理存在的财务风险管理问题，为其实施财务风险管理提供参考。
英文摘要：	As a livelihood project related to thousands of residents, the renewal of old communities is a key task to promote urban construction and development during the 14th Five-Year Plan period. At present, there are problems in the renewal projects of old communities, such as long project cycles and low profits, poor financing, lack of relevant policies, unclear property rights, difficulties in coordinating renewal standards, and lack of community professional services. These problems make social capital face multiple uncertainties and uncertainties when participating in old community renovation projects. It will exacerbate the financial risks of the project, making the project unable to realize the expected investment returns. This article selects Company C, the social capital party, as a research case, and focuses on the analysis of the second phase of the old community renovation project to be carried out by Company C. It analyzes the project from four aspects: investment plan, financing plan, income forecast and operating results forecast, and uses the Z-score model to quantitatively evaluate financial risks. On the basis of analyzing the impact on Company C, and studying the financial risk management status of Company C's old community renovation project, it is found that the project is facing a long investment return period and the expected investment income cannot be guaranteed, the high debt financing increases the financing cost and the amount of financing is limited, and the construction period and operation period of the project exist. Financial risks such as cost overrun and large uncertainty in the recovery of funds in the whole cycle of the project are mainly due to the low attention paid by Company C to financial risk management, the weak internal control environment makes business decisions inefficient, single financing channels rely too much on debt financing, and irregular fund management. Fan leads to the inefficiency of the use of funds. In response to the above problems and the causes of the problems, corresponding suggestions are put forward for the financial risk management of the old community renovation project of Company C: optimize the project investment management mechanism, explore a variety of extended services to ensure the income of the project; do a good job in the comprehensive renovation of the project and self-investment part of the financing plan, through the establishment of the old community renovation fund, etc. Ways to broaden the source of funds; refine cost management, strictly control the cost of construction period and operation period; adopt internal fund occupation interest management methods to improve the efficiency of fund use, strictly implement the dynamic management of project full-cycle funds to ensure timely recovery of accounts receivable; establish a budget evaluation and assessment management system and internal risk control Management system, etc., strengthen the financial risk control of enterprises. It is hoped that the research in this article can enable Company C to timely discover the financial risk management problems existing in project development and company management, and provide reference for its implementation of financial risk management.
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