I 摘要 改革开放以来,我国先后进行了多次立法和改革市场机制，逐步确立了我国 房地产市场和建筑行业的市场地位，尤其是在2003年后，我国房地产市场的快 速崛起促进了建筑施工行业的持续快速发展。2008年后，受到世界金融危机影 响，我国政府启动了4万亿计划，包括加快建设保障性安居工程、加快农村基础 设施建设、加快铁路、公路和机场等重大基础设施建设等多项举措，我国的工程 建设项目不断增多,这给建筑行业带来巨大发展空间的同时也使企业间竞争更加 激烈。建筑业本身具有投资规模大、利润率低、竞争激烈等特点,但随着工程项 目增多,施工企业数量的增加,企业间竞争更加激烈。由于建筑行业具有施工材料 定制化、开发周期过长、项目管理分散等特点,建筑施工企业也面临着更多的风 险,其中财务风险可以说是首要面对的。面对外部的多种不确定因素以及自身固 有的风险，企业往往会设计一些列贯穿业务流程的控制监督活动以保证企业达到 既定的目标，这些设计和活动统称为企业的内部控制。不断健全的内部控制机制 是企业防范、发现并纠正财务风险的有效途径。本文研究立足于近年来我国经济 形势“新常态”下，国家对房地产行业宏观调控的大背景,并结合“去库存”、 “供给侧结构性改革”和“营改增”等多项政策的实施，对建筑施工企业所面临 的财务风险进行研究，并根据现行的内部控制制度提出改进建议具有十分重要的 理论指导和实践参考意义。 本文选取了成立于我国西南边陲云南省的YN国有建筑企业作为案例分析的 研究对象，云南省YN国有建筑公司是云南省首家建筑工程施工总承包特级资质 企业,其在云南省的发展能够代表我国西南地区建筑行业的缩影。作为云南省一 家具有领先规模和先进技术的国有大型建筑企业，YN公司在新的经济形势和政 策环境下面临的财务风险问题能够在一定程度上代表我国西南地区，乃至全国的 建筑施工企业。因此，通过对YN国有建筑施工企业的财务风险进行分析,并针对 其现有的内部控制制度，提出具有针对性的意见,希望对当前建筑施工企业基于 内部控制的财务风险管理起到一定的启示作用。 本文共分五个部分对国有建筑施工企业财务风险管理问题进行了研究。第一 章为本文的绪论，从房地产行业和建筑行业两个角度介绍了本文的研究背景，确 摘要 II 定了本文的研究方法和研究主题，并阐述了本文的研究意义和不足。第二章总结 和整理了国内外内部控制和财务风险相关研究，并总结内部控制和财务风险的相 关理论和概念，为本文的研究奠定理论基础。第三章分析了建筑施工企业财务风 险的成因及种类,最后概述了建筑施工企业财务风险管理中的风险识别、风险评 价和风险控制。第四章则进入案例研究部分，首先介绍了YN国有建筑公司的概 况,接着着重对YN国有建筑施工公司产生财务风险的内外部影响因素进行了阐 析。随后通过确定建筑施工企业财务风险评价的指标,对YN国有建筑公司存在的 财务风险进行分析和总结。在财务风险量化的基础上，本文研究了YN国有建筑 公司的付款与采购流程、银行账户管理、收款与销售流程财务重点相关的内部控 制流程和活动进行了分析。第五章在前文研究基础上,提出了YN国有建筑公司基 于内部控制下财务风险控制策略。首先分析了YN国有建筑公司财务风险控制的 目标,接着提出了YN国有建筑施工公司财务风险的具体控制策略,具体包括:进 一步改进公司资金筹集模式、建立完善公司内部专业风险管控平台、强化工程项 目成本费用过程管控工作、加强公司财务风险管理的相关制度建立等。 关键词：建筑企业、内部控制、财务风险 Abstract I Abstract Sincethereformandopeningup,Chinahascarriedoutmanylegislativeactions andreformedmarketmechanisms,andgraduallyestablishedtheimportantmarket positionofChina'srealestatemarketandconstructionindustry.Especiallyafter2003, therapidriseofChina'srealestatemarkethaspromotedthecontinuousandrapid developmentofconstructionindustry.After2008,affectedbytheglobalfinancial crisis,theChinesegovernmentlaunchedtheFourThousandBillionStimulusPlan, whichincludedspeedinguptheconstructionindemnificatoryhousingprojectfor low-incomefamilies，speedingupthecountrysideinfrastructuralfacilities，speeding uptherailroad,theroadandtheairportandsoonsignificantinfrastructuralfacilities andsoon.China'sconstructionprojectsareincreasing,whichbringshuge developmentspacetotheconstructionindustryandmakescompetitionamong enterprisesmoreintense.Theconstructionindustryitselfhasthecharacteristicsof largeinvestmentscale,lowprofitmarginandfiercecompetition.However,withthe increaseofengineeringprojectsandtheincreaseinthenumberofconstruction enterprises,thecompetitionamongenterprisesismoreintense.Duetothe constructionindustry'scustomizationofconstructionmaterials,longdevelopment cycle,andscatteredprojectmanagement,constructioncompaniesarealsofacing morerisks,ofwhichfinancialriskscanbesaidtobetheprimaryface.Facedwitha varietyofexternaluncertaintiesandinherentrisks,companiesoftendesignanumber ofcontrolandmonitoringactivitiesthroughoutthebusinessprocesstoensurethatthe companyachievesitsstatedgoals.Thesedesignsandactivitiesarecollectively referredtoastheinternalcontroloftheenterprise.Continuousandsoundinternal controlmechanismsareaneffectivewayforcompaniestoprevent,detectandcorrect financialrisks.Basedonthe"newnormal"ofChina'seconomicsituationinrecent years,thispaperhasalargebackgroundofthestate'smacro-controloftherealestate industry,andcombinesanumberofpoliciessuchas"de-stocking","supply-side Abstract II structuralreform"and"businessreform".Implementation,researchonthefinancial risksfacedbyconstructioncompanies,andrecommendationsforimprovementbased onthecurrentinternalcontrolsystemhaveimportanttheoreticalguidanceand practicalreference. ThispaperselectstheYNstate-ownedconstructionenterpriseestablishedinthe southwesternborderofYunnanProvinceastheresearchobjectofthecasestudy. YunnanYNState-ownedConstructionCompanyisthefirstspecialcontracting enterpriseforconstructioncontractinginYunnanProvince,anditsdevelopmentin YunnanProvincecanrepresentTheepitomeoftheconstructionindustryinsouthwest China.Asastate-ownedlarge-scaleconstructionenterprisewithleadingscaleand advancedtechnologyinYunnanProvince,YN'sfinancialriskproblemsinthenew economicsituationandpolicyenvironmentcanrepresenttheconstructionenterprises insouthwestChinaandeventhewholecountrytoacertainextent.Therefore,through theanalysisofthefinancialriskofYNstate-ownedconstructionenterprises,andthe targetedinternalcontrolsystem,itputsforwardtargetedopinions,andhopestogive someinspirationtothecurrentconstructionenterprisesbasedoninternalcontrol financialriskmanagement.effect. Thispaperisdividedintofivepartstostudythefinancialriskmanagementof state-ownedconstructionenterprises.Thefirstchapteristheintroductionofthispaper. Itintroducestheresearchbackgroundofthispaperfromtheperspectivesofrealestate industryandconstructionindustry,determinestheresearchmethodsandresearch themes,andexpoundsthesignificanceandshortcomingsofthispaper.Thesecond chaptersummarizesandcollatestheresearchoninternalcontrolandfinancialriskat homeandabroad,andsummarizestherelevanttheoriesandconceptsofinternal controlandfinancialrisk,whichlaysatheoreticalfoundationfortheresearchofthis paper.Thethirdchapteranalyzesthecausesandtypesoffinancialrisksof constructionenterprises,andfinallyoutlinestheriskidentification,riskassessment andriskcontrolinfinancialriskmanagementofconstructionenterprises.Thefourth chaptergoesintothecasestudysection,firstintroducesthegeneralsituationofYN state-ownedconstructioncompany,andthenfocusesontheinternalandexternal Abstract III factorsaffectingthefinancialriskofYNstate-ownedconstructioncompany.Then,by determiningtheindicatorsoffinancialconstructionriskassessmentofaconstruction company,thefinancialrisksofYNstate-ownedconstructioncompaniesareanalyzed andsummarized.Basedonthequantificationoffinancialrisks,thispaperstudiesthe internalcontrolprocessesandactivitiesrelatedtothepaymentandprocurement process,bankaccountmanagement,collectionandsalesprocessfinancialfocusof YNstate-ownedconstructioncompany.Basedonthepreviousresearch,thefifth chapterputsforwardthefinancialriskcontrolstrategyofYNstate-owned constructioncompanybasedoninternalcontrol.Firstly,itanalyzesthetargetof financialriskcontrolofYNstate-ownedconstructioncompany,andthenputsforward thespecificcontrolstrategyoffinancialriskofYNstate-ownedconstruction company,including:furtherimprovingthecompany'sfundraisingmode,establishing andimprovingthecompany'sinternalprofessionalriskmanagementandcontrol platform,andstrengtheningtheproject.Thecostcontrolprocessmanagementand control,andtheestablishmentofrelevantsystemsforstrengtheningthecompany's fi