和传统的制造、生产型企业相比，房地产行业属于资金密集型企业，且项目 开发的周期长，宏观政策影响大，行业本身具有较强的不确定性，风险管理就显 得尤为重要，如何提高房地产企业管理水平和风险防范能力，做到稳健经营，持 续、合法合规经营，成为摆在房地产开发企业面前的重要课题。 在理论分析部分，本文介绍了国内外风险管理研究的现状，对风险官的内涵、 风险管理的概念与过程、COSO全面风险管理理论、风险识别与风险应对方法以 及风险评价方法进行阐述和分析。在案例分析部分，首先，本文将HZ房地产公 司作为研究对象，运用访谈法、问卷法等定性分析方法，深入调研HZ房地产公 司作为的风险体系运行情况，应用全面风险管理框架理论对HZ公司内部环境风 险进行分析，并通过两条主线展开风险识别：一是运用流程图法将房地产开发过 程划分阶段，查找不同阶段存在的风险因素；二是通过现场调研查询找出各部门 工作中存在的内部风险事件，全面掌握HZ公司风险识别和应对现状。其次，本 文通过对HZ公司当前风险进行三级识别和归类，在此基础上运用科学评价方法 对公司风险状况作出评估，便于管理层从整体上把握企业风险等级，为完善全方 位风险防范体系提供依据。最后，本文针对风险管理工作中存在的薄弱环节提出 整改措施，旨在将公司风险管理做实做细，并为下一步研究指明方向。 本文通过对HZ房地产公司风险管理的研究，可以得出以下结论。首先，通 过三级风险识别，共识别出8项重大风险，并针对性地提出风险应对措施，以便 有效的控制重大风险；其次，通过应用风险矩阵法对HZ公司的总体风险进行评 价，进而提出从内部环境、业务操作、员工队伍及考核体系等方面的风险管理完 善措施，使其既有的风险管理体系更加合理和完善，更适应外环境和自身发展需 求，进一步提升了公司的风险管理水平；最后，本文也可为其他房地产企业风险 管理体系的建立和完善提供借鉴和参考。 关键词：风险识别；风险评估；风险应对 论文类型：应用研究 HZ房地产开发有限公司风险管理研究 RiskManagementResearchofHZRealEstateDevelopment Co.,Ltd. Abstract Comparedwiththetraditionalmanufacturers,realestateindustryisaclusterof thecapital-intensivecompanies.Inadditiontothelongcycleofprojectdevelopment anditspronenesstomacropolicies,theindustryitselfisliabletouncertainties,sorisk managementisparticularlyimportant.Howtoimprovethelevelofrealestateestate enterprisemanagementandriskpreventioncapacity,andtoachievethe sound,sustainable,legaloperations,becomesanimportanttopicfrontedbyreal enterprises. Intermsoftheoreticalanalysis,thispaperintroducesthecurrentsituationsofrisk managementresearchathomeandabroad,andexpoundsandanalyzestheintensionof risk,theconceptandprocessofriskmanagement,COSOcomprehensiverisk managementtheory,riskidentificationandresponsemethods,aswellasriskevaluation methods.Intermsofcaseanalysis,thispaperfirstlyfocusesontheHZrealestate company,conductsin-depthsurveyofitsrisksystemoperationsbyleveraging qualitativeanalysismethodssuchasinterviewsandquestionnaires.Applicuteoverall riskmanagementtoanalysistheinternalenvironmentoftheHZrealestate company,andcarriesoutriskidentificationthroughtwomainlines:usingaflowchart tohavetherealestatedevelopmentprocessphasedtosourcetherisksindifferent stages;conductingsitesurveytofindouttheinternalriskeventsinvarious departmentstoidentify,soastomastertheriskidentificationandapplicationstatus comprehensivelyintheHZrealestatecompany.Secondly,thispaperidentificatesand classifiesthecurrentrisksoftheHZrealestatecompany.Onthisbasis,scientific evaluationandanalysismethodisusedtoevaluatetheriskstatusofthecompany,soas tofacilitatethemanagementtobeawareoftherisklevelofthecompany,providinga 兰州交通大学工商管理硕士（MBA）学位论文 3 basisforimprovingthecomprehensiveriskpreventionsystem.Finally,thispaper proposesrectificationmeasuresfortheweaklinksinriskmanagement,aimingto maketheenterpriseriskmanagementmorepracticalandmoredetailed,andtodefine thedirectionforfurtherresearch. ThroughthestudyofriskmanagementofHZrealestatecompany,thefollowing conclusionscanbedrawninthispaper.Firstofall,throughthethree-levelrisk identification,8majorrisksareidentified,andtheriskresponsemeasuresareput forwardinordertoeffectivelycontrolthesignificantrisks.Secondly,throughthe applicationofriskmatrixmethodtoevaluatetheoverallriskofHZcompany,and thenputforwardmeasurestoimproveriskmanagementfromtheinternal environment,businessoperations,staffandassessmentsystemandotheraspects,so thatitsexistingriskmanagementsystemismorereasonableandperfect,more suitablefortheexternalenvironmentanditsowndevelopmentneeds,andfurther improvestheriskmanagementlevelofthecompany.Finally,thispapercanalso providesreferencefortheestablishmentandimprovementofriskmanagementsystem ofotherrealestateenterprises. Keywords:RiskManagement,RiskIdentification,RiskEvaluation HZ房地产开发有限公司风险管理研究 目录 摘要.............................................................................................................................................Ⅰ Abstract..............................................................................................................................................Ⅱ 1绪论............................................................................................................................1 1.1研究背景......................................................................................................1 1.2研究目的及意义..........................................................................................1 1.2.1研究目的........................................................................................1 1.2.2研究意义........................................................................................3 1.3国内外文献研究及评述..............................................................................3 1.3.1国外风险管理研究动态.................................................................3 1.3.2国内风险管理研究动态.................................................................4 1.4研究内容与方法..........................................................................................5 1.4.1技术路线.........................................................................................5 1.4.2研究方法.........................................................................................6 2基本概念及相关理论................................................................................................8 2.1企业风险管理概述......................................................................................8 2.1.1风险的概念.....................................................................................8 2.1.2风险管理的概念............................................................................9 2.1.3风险管理的过程.............................................................................9 2.1.4风险管理及内部控制..................................................................10 2.2COSO全面风险管理理论...........................................................................11 2.3风险的识别及应对的方法........................................................................13 2.3.1风险识别方法...............................................................................14 2.3.2风险应对方法...............................................................................15 2.4风险评价方法............................................................................................15 3HZ房地产开发有限公司风险管理现状................................................................17 3.1公司发展历程及现状................................................................................17 3.1.1公司项目简介..............................................................................17 3.1.2公司2018年全年销售情况........................................................18 3.2市场特点与公司经营思路........................................................................18 3.2.1行业政策与市场特点..................................................................18 3.2.2公司经营思路..............................................................................19 3.3公司风险管理现状分析............................................................................20 兰州交通大学工商管理硕士（MBA）学位论文 5 3.3.1内部环境风险分析......................................................................20 3.3.2风险识别....