摘要
房地产业是我国国民经济的重要组成部分,经过多年不断的规范和发展之后己经成为我国国民经济的支柱性产业。为了整体把控我国房地产行业的发展,政府开始陆续出台房地产管控政策,以及一系列的宏观调控措施。随着国家房产调控政策的逐步落实,以及房地产市场供求关系的变化,很多三四线城市的房产已出现了供大于求的局面,房企将面临已经来到的冬天。而房地产作为资金密集型行业,无论是高额的负债率还是长达几年的项目开发期,都使这个行业的财务风险更不可控。实际上控制房地产企业的财务风险,不仅关系到企业的生存,也影响着社会经济的稳定性。本文立足于房地产公司财务风险理论研究,首先对财务风险的相关理论进行概述,包括其内涵、特征等;接着从筹资、投资、资金回收、收益分配四个方面识别房地产企业可能存在的财务风险,并且根据识别出的财务风险进行成因分析;最后提出针对性的风险控制措施,从而为提高房地产企业控制风险的能力水平提供参考、借鉴与启示。
The real estate industry,as an important part of our national economy,has become the pillar industry of our national economy after constant standardization and development.In order to control the overall development of the real estate industry in China,the government began to issue real estate management and control policies one after another.With the gradual implementation of the national real estate control policies,as well as the changes in the supply and demand of the real estate market,many third and fourth tier cities have seen a situation of oversupply of real estate,housing enterprises will face the winter has come.In view of the fact that the real estate industry is such an important national industry and such twists and turns,real estate enterprises often have the characteristics of high asset liability ratio,large scale of investment and financing,long development cycle and so on in the process of operation,which makes the financial risk of real estate enterprises more uncontrollable.Based on the theoretical research of financial risk of real estate companies,this paper first summarizes the relevant theories of financial risk,including its connotation and characteristics;then identifies the possible financial risks of real estate companies from four aspects of fundraising,investment,capital recovery,and income distribution,and analyzes the causes based on the financial risks identified.Finally,targeted risk control measures are proposed to provide reference and revelation for improving the level of ability to control risks in real estate enterprises.
作者
郎彦维
贾创雄
Yanwei Lang;Chuangxiong Jia(Nanjing University of Information Engineering,Nanjing,Jiangsu,210044,China)
关键词
房地产企业
财务风险
财务风险控制
Real Estate Enterprise
Financial Risk
Financial Risk Control
