摘要:随着中国经济的发展,人民生活水平的提高,对房地产的需求是呈现一个增长的趋势,使得房地产行业资产快速扩张,但在同一时间在全国已逐步加强了房地产行业宏观的控制。房地产行业出现财务危机的可能性增大。对金融风险和金融风险管理体系的构建在国内外已存在大量的研究,目前普遍认可并采用的财务风险管理体系都是针对事中管理而设计的,忽略了在进行财务活动之前的风险预防工作和财务活动之后的风险总结反馈工作,也就是说只是在财务活动的过程中对财务风险进行风险识别、风险评估和风险应对,所以建立并完善公司的财务风险管理体系,防止悲剧的重演仍然需要我们不断的努力。
本文在借鉴前人研究成果的基础上,提出房地产公司应该注意财务风险的事前和事后管理,必须首先对公司的内外部环境进行认真的分析然后再开展公司的财务活动,同时在公司的财务活动结束后要对公司的财务预警系统、信息系统和内部控制系统以及反馈系统进行改善,从而建立一套更加完善的财务风险管理体系。本文还以世正建设公司为例,分析世正建设公司的财务状况,并提出如何建立比较完善的财务风险管理体系。
关键词:财务风险;房地产;财务风险管理体系
Abstract:With China's economic development, people's living standards improve, the demand for real estate is showing a growing trend, the real estate industry, the rapid expansion of assets, but at the same time the country has gradually strengthen macro-control of the real estate industry, real estate companies in financial crisis increase the possibility. At home and abroad has been a lot of research on the financial risks and the financial risk management system, generally recognized and the financial risk management system for the design and management of financial risk in the process of financial activities to identify, assess and respond risk, ignoring the risk prevention and financial activities before carrying out financial activities summarized the work, establish and improve the company's financial risk management system, to prevent the tragedy of others staged himself still need to continue efforts.
This paper, drawing on the basis of the results of previous studies, real estate companies should pay attention to financial risk management in advance and post-management, that is, before carrying out financial activities for a careful analysis of the external environment and internal environment of the company, after the end of the financial activities of the company financial management activities, information systems and internal control system to improve in order to establish a more complete set of financial risk management system. Century building, for example, analysis of the financial position of the Century Construction Company, and propose how to establish a more complete financial risk management system.
Keywords: Financial risk Real estate Risk management system