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论文编号：	15147
作者编号：	2320224209
上传时间：	2024/12/10 22:25:28
中文题目：	YB建筑装饰公司财务风险管理优化研究
英文题目：	Research on Financial Risk Management Optimization of YB Building Decoration Company
指导老师：	姚颐
中文关键字：	财务风险；光伏建筑一体化；风险应对
英文关键字：	Financial Risk; Building Integrated Photovoltaics; Risk Response
中文摘要：	在“碳中和”的大背景下，我国对建筑节能减排、建设绿色低碳城市提出了新要求，叠加光伏发电技术的快速发展和迭代，建筑装饰行业公司正在向绿色节能化、科技化、从事光伏建筑一体化方面转型发展。随着建筑光伏政策红利的加持推动，2023年全球光伏装机达390GW，同比增长69.57%，光伏建筑一体化行业已进入快速发展阶段，产能的快速扩张，同时带来了更高的产品转换率和产品结构的升级，部分低竞争力产品的产能利用率开始下降，逐步显现出阶段性、结构性产能过剩的局面。且受2020年至2022年三年新冠疫情和房地产行业下行影响，建筑装饰行业竞争日益激烈，众多企业利润受到挤压，面临严重经营风险，部分企业陷入财务危机，企业财务风险问题突出，如何更好进行财务风险管理是企业需要解决的问题。 论文选取从事光伏建筑一体化等新能源业务板块的YB建筑装饰公司作为研究对象，通过文献研究、案例分析、对比分析、实地调研相结合的方法，梳理财务风险管理相关理论作为论文的理论基础。首先，通过介绍YB公司的基本情况，结合YB公司进行过破产重整这一特征，说明公司财务情况，进一步分析YB公司财务风险管理状况。其次，通过YB公司现阶段识别出的财务风险问题，发现YB公司在财务风险管理中的财务风险评估和应对环节有所欠缺。最后，立足于YB公司财务风险评估和应对中出现的问题，提出YB公司可以使用财务预警评估模型以及定期评估公司发展战略优化当前财务风险评估。在财务风险应对上，提出YB公司在经营、筹集资金及财务风险管控保障方面发展光伏建筑一体化等新能源业务可以进行优化改进的措施，希望公司能够加强财务风险管理。 YB公司作为上市公司，其自身健康的财务状况是实现高质量发展的基石，本文通过对YB建筑装饰公司的财务风险管理研究，希望不仅能让YB公司避免再次退市风险，做好财务风险管理，同时为其他正在从传统建筑行业进入到绿色节能建筑行业发展的建筑装饰公司财务风险管理提供借鉴，实现可持续发展。 关键词：财务风险；光伏建筑一体化；风险应对
英文摘要：	In the context of "carbon neutrality", China has put forward new requirements for building energy conservation and emission reduction, and the construction of green and low-carbon cities. Coupled with the rapid development and iteration of photovoltaic power generation technology, companies in the building decoration industry are transforming and developing towards green energy conservation, technological advancement, and the integration of photovoltaic buildings. With the support and promotion of the building photovoltaic policy dividend, the global photovoltaic installed capacity will reach 390GW in 2023, a year-on-year increase of 69.57%. The building integrated photovoltaics industry has entered a rapid development stage, with the rapid expansion of production capacity bringing higher product conversion rates and product structure upgrades. The capacity utilization rate of some low competitive products has begun to decline, gradually showing a temporary and structural overcapacity situation. In addition, affected by the COVID-19 and the downward trend of the real estate industry in the three years from 2020 to 2022, the competition in the construction and decoration industry is increasingly fierce, many enterprises are squeezed in profits, facing serious operational risks, some enterprises are in financial crisis, and the financial risks of enterprises are prominent. How to better conduct financial risk management is a problem that enterprises need to solve. The paper selects YB Building Decoration Company, which is engaged in new energy business sectors such as building integrated photovoltaics, as the research object. Through a combination of literature research, case analysis, comparative analysis, and field research, the relevant theories of financial risk management are sorted out as the theoretical basis of the paper. Firstly, by introducing the basic situation of YB Company and combining it with the characteristic of bankruptcy reorganization, the financial situation of the company is explained, and the financial risk management status of YB Company is further analyzed. Secondly, based on the financial risk issues identified by YB Company at present, it was found that YB Company lacks financial risk assessment and response in its financial risk management. Finally, based on the problems encountered in YB Company's financial risk assessment and response, it is proposed that YB Company can use a financial warning assessment model and regularly evaluate the company's development strategy to optimize the current financial risk assessment. In terms of financial risk management, measures have been proposed to optimize and improve YB Company's development of new energy businesses such as building integrated photovoltaics in operation, fundraising, and financial risk control. It is hoped that the company can strengthen its financial risk management. As a listed company, YB Company's healthy financial condition is the cornerstone of achieving high-quality development. Through the research on financial risk management of YB Building Decoration Company, this paper hopes to not only avoid the risk of delisting again and do a good job in financial risk management, but also provide reference for financial risk management of other building decoration companies that are entering the green and energy-saving building industry from the traditional construction industry, and achieve sustainable development. Key Words: Financial Risk; Building Integrated Photovoltaics; Risk Response
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