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论文编号：	14510
作者编号：	2320213862
上传时间：	2024/5/31 10:23:49
中文题目：	HL房地产企业财务风险控制研究
英文题目：	Research on Financial Risk Control of HL Real Estate Enterprises
指导老师：	刘志远、高玉章
中文关键字：	财务风险；财务风险控制；财务风险分析
英文关键字：	Financial risk; Financial risk control; Financial risk analysis
中文摘要：	现今，随着世界经济发展，我国的总体经济也有着飞快的发展。在国家经济平稳发展的大环境之下，企业的经营基本环境得以改善、经营效率得以提高、发展速度得以加快，但市场中的竞争情况也越发激烈起来，企业想要在迅速发展的时代下获取较好的经营成果，就需要从客户需求、企业产品、企业营运、企业战略等方面考虑并通过多种方式降低整体风险，从而实现企业的可持续发展。从2021年开始，我国的的房地产企业受到了外部疫情及市场行情方面的打击，有大量的房地产企业在资金链方面出现了大大小小的问题。从财务报告中可以得知，HL房地产企业在近年来面临了巨大的财务风险。 首先，从企业经营现状入手，投资、筹资、营运三方面相关的财务情况进行了分析并对 HL房地产企业当前财务风险控制现状进行了说明。然后从控制机制、筹资风险、投资风险、营运风险四个角度，指出了企业现有财务风险控制活动中的问题，其次，通过分析HL房地产企业的主要财务数据中的筹资风险、投资风险、营运风险及财务风险控制现状，发现 HL房地产企业确实存在财务风险控制中的相应问题。整体控制机制中缺少了具体的制度性文件、分析沟通处理流程简易、缺少专业风控人员和独立的风控部门等情况。筹资方面的财务风险控制活动中，筹资渠道较为单一，企业难以主动控制银行贷款的整体情况等情况。预算执行情况不佳，很多部门为了有充足的资金支出，因而通常多报支出数额，导致融资过量从而产生大量资金闲置和利息费用。投资方面的财务风险控制活动中，投资的节奏管理失效，具体项目施工过程中，计划期和实际工期不符等情况。营运活动方面财务风险控制活动中，应收款的数额较大、按揭回款和存货变现的速度慢。最后，针对上述方面的问题给出了具体的方案设计。
英文摘要：	Nowadays, with the development of the world economy, China's overall economy is also experiencing rapid growth. In the context of stable economic development in the country, the basic operating environment of enterprises can be improved, operational efficiency can be improved, and development speed can be accelerated. However, competition in the market has become increasingly fierce. In order to achieve better business results in the rapidly developing era, enterprises need to consider customer needs, enterprise products, enterprise operations, enterprise strategy, and other aspects and reduce overall risks through various means, in order to achieve sustainable development of the enterprise. Starting from 2021, China's real estate enterprises have been hit by external epidemics and market conditions, with a large number of real estate enterprises experiencing various problems in their funding chain. From the financial reports, it can be seen that HL real estate enterprises have faced significant financial risks in recent years. Firstly, starting from the current operational status of the enterprise, an analysis was conducted on the financial situation related to investment, financing, and operation, and an explanation was given on the current financial risk control status of HL Real Estate Enterprise. Then, from the perspectives of control mechanism, financing risk, investment risk, and operational risk, the problems in the existing financial risk control activities of the enterprise were pointed out. Secondly, by analyzing the financing risk, investment risk, operational risk, and financial risk control status in the main financial data of HL Real Estate Enterprise, it was found that HL Real Estate Enterprise indeed has corresponding problems in financial risk control. The overall control mechanism lacks specific institutional documents, simple analysis and communication processes, professional risk control personnel, and independent risk control departments. In the financial risk control activities related to fundraising, the fundraising channels are relatively single, and enterprises find it difficult to actively control the overall situation of bank loans. The budget execution is poor, and many departments often overstate the expenditure amount in order to have sufficient funds, resulting in excessive financing and a large amount of idle funds and interest expenses. In financial risk control activities related to investment, the management of investment rhythm is ineffective, and there are discrepancies between the planned and actual construction periods during the specific project construction process. In terms of financial risk control activities in operational activities, the amount of accounts receivable is relatively large, and the speed of mortgage payments and inventory realization is slow. Finally, a specific solution design was provided to address the aforementioned issues.
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