在国民经济快速发展的大背景下，各地区之间的经济往来也不断增多，大众 对公路的需求越来越高，需要更加快速便捷的高速通道。“要想富，先修 路”，道 路畅通之后才会切实有效的促进各地区之间的交流，进而实现经济的有序发展。 在经济新常态的大环境下，各行业均处于转型发展期，我国也要逐渐发展为交通 强国， 在全国各地建设高速公路骨干网络。然而，高速公路施工项目由于自身工 期长且资金投入大，容易受到自然环境因素影响。若没有有效使用项目投资和资 金，会在极大程度上影 响到公路工程项目施工安全及财务安全，进而导致施工企 业财务风险增加。所以，有必要对公路工程项目财务风险开展评估及进行管理控 制。 本文以山东路桥 GG 项目为研究对 象对公路建设类施工项目财务风险管控 问题进行研究。首先,在对财务风险管控相关概念及理论基础进行阐述的基础上， 搭建了施工项目财务风险控制的框架和体系；其次，对山 东路桥 GG 项目的基本 情况及风险管控环境进行概述，然后从风险识别、风险评价及风险应对三个角度 出发对山东路桥 GG 项目财务风险现状予以分析；再次，从财务风险识别 、评价 及应对三方面分析山东路桥 GG 项目财务风险管控存在的问题，并从项目财务风 险环境成因及指标成因两方面出发分析问题的成因；并总结山东路桥 GG 项目 财务风险应 对方法及措施；最后，对工程项目财务风险管控提出科学的财务风险 管控对策，即优化财务风险控制环境、积极组织财务风险控制活动并建立完善的 财务风险预警系统。 关键词 ：山东路桥 GG 项目；财务风险；风险管理；风险控制湖 北 工 业 大 学 专 业 硕 士 学 位 论 文 II Abstract With the continuous development of national economy and the frequent increase of communication between different regions, people's demand for road travel has also increased from the "road to go" to the fast and convenient high-speed channel. "If we want to be rich, we need to build roads first." only by opening up roads can we promote local foreign exchanges and promote sustainable economic development. In the future, if we want to move from a big transportation country to a powerful transportation country, we need more Expressway backbone networks all over the country. However, the construction of expressway project is greatly affected by the natural environment factors, and has the characteristics of long construction period and large investment funds. If the project investment and funds are not properly used, the construction safety and property safety of highway project are greatly threatened, and the direct impact on the construction enterprise is the increase of financial risk of the construction enterprise. Therefore, it has important practical significance for the financial risk assessment and management of highway engineering projects. This paper takes Shandong Road and Bridge GG project as the research object to study the financial analysis and control of highway construction projects. Firstly, on the basis of expounding the related concepts and theoretical basis of financial risk management, the framework and system of financial risk control of construction project are established; Secondly, it summarizes the basic situation and risk management and control environment of Shandong Road and Bridge GG project, and then analyzes the financial risk status of Shandong Road and Bridge GG project from three aspects of risk identification, risk assessment and risk response; Thirdly, it analyzes the financial risk management and control problems and causes of Shandong Road and Bridge GG project, analyzes the existing problems of financial risk management and control of Shandong Road and Bridge GG project from three aspects of financial risk identification, evaluation and response, and analyzes the causes of the problems from two aspects of the causes of financial risk environment and indicators; Finally, scientific financial risk management countermeasures are put forward for financial risk management of engineering projects, that is to optimize the financial risk control environment, actively organize financial risk control activities and establish a sound financial risk early warning system. Key words: Shandong Road and Bridge GG project ; financial risk; risk management; risk control湖 北 工 业 大 学 专 业 硕 士 学 位 论 文 III 目 录 摘 要.............................................................................................................................................I Abstract...........................................................................................................................................II 目 录.........................................................................................................................................III 第 1 章 绪 论.......................................................................................................................................1 1.1 研究背景和意义 .................................................................................................................1 1.1.1 研究背 景.................................................................................................................1 1.1.2 研究意 义.................................................................................................................2 1.2 国内外研究现 状.................................................................................................................2 1.2.1 国外研究现 状.........................................................................................................2 1.2.2 国内研究现 状.........................................................................................................3 1.2.3 文献述 评.................................................................................................................5 1.3 研究的内容和方 法.............................................................................................................5 1.3.1 研究内 容.................................................................................................................5 1.3.2 研究方 法.................................................................................................................6 第 2 章 财务风险相关概念及理论基 础.......................................................................................... 7 2.1 财务风险管控概 述.............................................................................................................7 2.1.1 财务风险管控的概 念............................................................................................ 7 2.1.2 财务风险管控的流 程............................................................................................ 7 2.2 公路建设施工项目的财务风险及特 征............................................................................9 2.2.1 公路建设施工项目财务风险管 控........................................................................9 2.2.2 公路建设施工项目财务风险特 征......................................................................10 2.3 财务风险管控的理论基 础.............................................................................................. 10 2.3.1 风险管理理 论.......................................................................................................10 2.3.2 内部控制理 论.......................................................................................................11 第 3 章 山东路桥 GG 项目财务风险现 状...................................................................................... 12 3.1 GG 项目基本情况简 介......................................................................................................12 3.1.1 GG 项目情 况..........................................................................................................12 3.1.2 GG 工程项目特 征................................................................................................. 12 3.2 山东路桥 GG 项目财务风险识别现 状............................................................................13 3.2.1 GG 项目财务风险识别的方 法..............................................................