重庆理工大学
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日期：2022年5月28日
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摘要
摘要
近年来，房地产行业在发展中面临的压力和挑战日益增多，行业竞争愈演愈烈，
加之全球疫情影响，对房地产企业冲击巨大，大多房地产企业在竞争中举步维艰，
财务风险也成为房地产行业关注的重要问题之一。在房地产行业竞争中，房地产企
业面临前所未有的宏观经济形势、技术革新和竞争，这些挑战让所有房地产企业意
识到如果想要在复杂的环境和激烈的竞争中生存甚至发展壮大，都必须增强风险意
识，对财务风险投入足够的关注，管理者应积极转变管理思维，结合公司现实情况，
采取有效的风险应对和管理措施，将财务风险控制在合理范围，确保公司能够实现
健康发展。
在此背景下，H集团公司同样也面临着财务风险，本文主要系统整理归纳了国内
外研究现状以及充分学习了风险管理理论、内部控制理论等，选取了房地产企业--H
公司作为研究对象。首先对H公司实际情况进行调查，在H公司2018年-2020年财务数
据基础上，从筹资风险、投资风险、营运风险、利润分配风险的角度全面分析了现
阶段H公司的财务风险现状，然后运用层次分析法构建H公司财务风险的评价模型，
综合分析H公司中存在的财务风险，得出H公司财务水平的评分为中等风险水平，一
级指标权重的影响力从大到小依次为投资风险、筹资风险、营运风险、利润分配风
险。最后针对H公司存在的财务风险提出了相应的控制策略。从投资风险方面考虑，
H公司收益有限，需要改善公司盈利能力，并尽快将投资管理流程科学规范化；在
筹资风险方面，H公司筹资方式较为单一，负债规模大，因此应继续扩宽融资渠道，
努力优化资本结构；同时 H公司存在存货管理不当的问题，应加强重视；在内部控
制环境方面，H公司需要优化公司财务风险控制环境。
通过本文研究，一方面可以对 H公司的财务风险管理等相关工作的改进有所帮
助；另一方面希望给其他房地产企业今后开展财务风险管理工作提供一定借鉴作用，
达到增强其市场竞争力和抵抗风险能力的目的。
关键词：房地产企业；财务风险；风险识别；风险评价；风险控制
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Abstract
Abstract
In recent years, the real estate industry is facing increasing pressures and challenges in
its development, and the industry competition is becoming increasingly fierce. And the
impact of the global epidemic,the impact on the real estate industry is huge,real estate
companies are struggling to compete. Financial risk has also become one of the important
issues concerned by the real estate industry. In the competition of the real estate industry,
real estate enterprises are facing unprecedented macroeconomic situation, technological
innovation and competition. These challenges make all real estate enterprises realize that if
they want to survive and even grow in a complex environment and fierce competition, they
must enhance their risk awareness, pay enough attention to financial risks, and managers
should actively change their management thinking, Take effective risk response and
management measures in combination with the actual situation of the company, control the
financial risk within a reasonable range, and ensure the healthy development of the
company.
In this context, H group company is also facing financial risks. This paper mainly
systematically summarizes the research status at home and abroad, fully studies the risk
management theory and internal control theory, and selects the real estate enterprise H
company as the research object. Firstly, it investigates the actual situation of H company,
Based on the financial data of H Company from 2018 to 2020, from the financing risk,
investment risk From the perspective of operational risk, from the profit distribution risk,
this paper comprehensively analyzes the current situation of financial risk of H company,
then constructs the evaluation model of financial risk of H company by using analytic
hierarchy process, comprehensively analyzes the financial risk existing in H company. It is
concluded that the financial level of H company is rated as medium risk level; The
influence of the weight of primary indicators from large to small is investment risk,
financing risk, operation risk and the profit distribution risk..Finally, the corresponding
control strategy is proposed according to the problem. Considering the investment risk, H
company has limited income, so it is necessary to improve the profitability of the company
and standardize the investment management process as soon as possible; In terms of
financing risk, H company has a relatively single financing method and large debt scale.
Therefore, we should continue to expand financing channels and strive to optimize the
capital structure; At the same time, H company has the problem of inventory management
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