目
录
目录
摘要 .............................................................................................................................................. I
英文摘要 .....................................................................................................................................III
1引言...........................................................................................................................................1
1.1研究背景 ............................................................................................................................1
1.2研究目的与意义 .................................................................................................................1
1.2.1研究目的 ......................................................................................................................1
1.2.2研究意义 ......................................................................................................................2
1.3国内外研究文献综述 .........................................................................................................2
1.3.1国外研究文献综述 .......................................................................................................2
1.3.2国内研究文献综述 .......................................................................................................4
1.3.3国内外研究文献评述 ...................................................................................................6
1.4研究内容和方法 .................................................................................................................6
1.4.1研究内容 ......................................................................................................................6
1.4.2研究方法 ......................................................................................................................7
1.5研究的技术路线 .................................................................................................................7
2相关概念与风险分析方法 ........................................................................................................9
2.1相关概念 ............................................................................................................................9
2.1.1财务风险 ......................................................................................................................9
2.1.2风险识别 ....................................................................................................................10
2.1.3风险评价 ....................................................................................................................10
2.1.4风险防范 .................................................................................................................... 11
2.2财务风险分析方法 ........................................................................................................... 11
2.3理论基础 ..........................................................................................................................12
2.3.1委托代理理论 ............................................................................................................12
2.3.2资本结构理论 ............................................................................................................12
2.4本章小结 ..........................................................................................................................13
3 GC建设投资集团财务风险识别 .............................................................................................14
3.1 GC建设集团概况 .............................................................................................................14
3.1.1公司基本情况 ............................................................................................................14
3.1.2公司组织结构 .............................................................................................................14
3.2财务风险识别 ...................................................................................................................15
3.2.1偿债风险识别 ............................................................................................................15
3.2.2发展风险识别 ............................................................................................................17
3.2.3运营风险识别 ............................................................................................................17
3.2.4盈利风险识别 ............................................................................................................18
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东北农业大学工商管理硕士学位论文
3.3本章小结 ..........................................................................................................................19
4 GC建设投资集团财务风险评价 .............................................................................................20
4.1财务风险评价指标选择 ...................................................................................................20
4.2财务风险评价指标权重的确定 ........................................................................................20
4.2.1建立判断矩阵 ............................................................................................................21
4.2.2计算权重并进行一致性检验 .....................................................................................23
4.3确定财务风险评价标准值 ................................................................................................24
4.4财务风险等级的划分 .......................................................................................................24
4.5财务风险评价结果分析 ....................................................................................................25
4.6本章小结 ..........................................................................................................................28
5 GC建设投资集团财务风险的应对措施 ..................................................................................29
5.1偿债风险的应对措施 .......................................................................................................29
5.1.1适时调整资本结构 .....................................................................................................29
5.1.2合理搭配债务期限 .....................................................................................................29
5.1.3合理规划偿债资金 .....................................................................................................30
5.1.4拓宽筹资渠道 ............................................................................................................30
5.2发展风险的应对措施 .......................................................................................................31
5.2.1重视投资项目的前期策划 .........................................................................................31
5.2.2加强投资方案的可行性研究 .....................................................................................32
5.2.3加强地产项目投资组合 .............................................................................................32
5.2.4实时关注政策导向 .....................................................................................................33
5.3营运风险的应对措施 .......................................................................................................33
5.3.1首尾共抓加速存货周转 ..............................................................................................33
5.3.2加强应收账款的管理 .................................................................................................34
5.3.3加强现金流日常管理 ...............................................................