摘要:近年来，我国房地产市场开展迅速，城镇居民住房需求得到大大的满足，推动了经济发展。然而房地产市场总体供远大于求。加上我国对房地产宏观调控力度的增强，现行市场房地产业尚未完全规范化、金融体系尚不完善，房地产企业面临的财务风险不容小觑。企业如何才能合理地对财务风险进行管理，成为房地产企业需要处理的关键问题。本文先对财务风险的概念和理论进行描述，然后介绍万科集团的基本情况，再通过对万科集团和同行业同规模企业的财务数据和指标的分析和比较，对万科集团的财务风险进行识别，最后提出加强万科集团财务风险控制的防范措施。以期能够为处于成长阶段的房地产公司提供一些财务风险控制方面的参考。75714

毕业论文关键词：房地产企业，财务风险，风险识别，风险控制

Abstract：In recent years,China’s real estate market is developing rapidly,which raises the level of housing in the urban residents and promotes the development of the economy。However,property is an industry with high risk and income and the real market overall demands greater than supplies。Add to the strengening of macro-control of real estate in our country,the current market in real estate room has not yet been completely standardized,the financial is facing huge financial risk now。How to supervise and control the financial risk reasonably becomes the key problems of real estate enterprises to deal with。First,based on Vanke group,this paper expounds the basic theory of financial risk,and then introduce the basic theory of finial risk。Second,it intronces the basic situation of Vanke group,again through the Vanke group and in the same industry,with the scale of enterprise’s financial data and index analysis and comparision of financial risk identification of Vanke group。Finally it puts forward to strengthening the Vanke group financial risk control and preventive measures。

Key words:real estate enterprise,financial risk,risk identification,risk control

目录

1  前言 2

1。1  研究背景及意义 2

1。2  研究综述 2

1。3  研究内容 3

1。4  研究方法 3

2  财务风险相关理论概述 4

2。1  财务风险的定义 4

2。2  财务风险的分类 4

2。3  财务风险的特征 5

2。4  财务风险的成因 5

3  万科集团基本情况介绍 7

3。1  公司简介 7

3。2  经营范围与经营状况 7

3。3  万科集团近三年主要财务指标 8

4  万科集团财务风险识别 8

4。1  筹资活动风险识别 8

4。2  投资活动风险识别 10

4。3  流动资产风险识别 11

5  加强万科集团财务风险控制的具体措施 14

5。1  完善风险控制环境 14

5。2  完善万科集团筹资活动财务风险 14

5。3  完善万科集团资金占用风险